The Resource Schiedsverfahren nach Art 25 Abs 5 DBA Deutschland - Schlussanträge des Generalanwalts = Arbitration procedure according to Art 25 Para 5 of the tax treaty with Germany - opinion of the Advocate General

Schiedsverfahren nach Art 25 Abs 5 DBA Deutschland - Schlussanträge des Generalanwalts = Arbitration procedure according to Art 25 Para 5 of the tax treaty with Germany - opinion of the Advocate General

Label
Schiedsverfahren nach Art 25 Abs 5 DBA Deutschland - Schlussanträge des Generalanwalts = Arbitration procedure according to Art 25 Para 5 of the tax treaty with Germany - opinion of the Advocate General
Title
Schiedsverfahren nach Art 25 Abs 5 DBA Deutschland - Schlussanträge des Generalanwalts = Arbitration procedure according to Art 25 Para 5 of the tax treaty with Germany - opinion of the Advocate General
Creator
Subject
Language
eng
Summary
In the course of the proceedings in case C-648/15, Republic of Austria vs. Federal Republic of Germany, concerning the qualification of German profit-participation certificates, Advocate General Paolo Mengozzi has rendered his opinion on 27 April 2017, thereby supporting the Austrian position. The author, who participated in the hearing held by the court on 6 December 2016 as representative of the Austrian Tax Administration, gives a brief overview of the main reasons for the Advocate General's opinion
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 27 (2017), no. 6 ; p. 300-307
http://library.link/vocab/creatorName
Jirousek, H
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • tax treaty
  • qualification conflict
Label
Schiedsverfahren nach Art 25 Abs 5 DBA Deutschland - Schlussanträge des Generalanwalts = Arbitration procedure according to Art 25 Para 5 of the tax treaty with Germany - opinion of the Advocate General
Instantiates
Publication
Label
Schiedsverfahren nach Art 25 Abs 5 DBA Deutschland - Schlussanträge des Generalanwalts = Arbitration procedure according to Art 25 Para 5 of the tax treaty with Germany - opinion of the Advocate General
Publication

Library Locations

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      52.37366609999999 4.9336932
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