The Resource The (in)consistency of the German Foreign Transaction Tax Act with European law

The (in)consistency of the German Foreign Transaction Tax Act with European law

Label
The (in)consistency of the German Foreign Transaction Tax Act with European law
Title
The (in)consistency of the German Foreign Transaction Tax Act with European law
Creator
Subject
Language
eng
Summary
The German Foreign Transaction Tax Act [FTTA; Außensteuergesetz (AStG)] has, in recent history, been the subject of criticism concerning its consistency with European law. The legislator has reacted to this criticism and adapted the FTTA to be in accordance with the requirements set forth by the European Court of Justice (ECJ) and European law. Despite the actions taken by the German legislator, doubts remain whether the FTTA fulfils the requirements of European law. This article, therefore, analyses the provisions of the FTTA in regard to their consistency with the basic European freedoms
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 39 (2011),
http://library.link/vocab/creatorName
  • Cortez, B.S
  • Vogel, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transaction tax
  • fundamental freedoms
  • justification
  • transfer pricing
  • capital gains tax
Label
The (in)consistency of the German Foreign Transaction Tax Act with European law
Instantiates
Publication
Label
The (in)consistency of the German Foreign Transaction Tax Act with European law
Publication

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