The Resource UFS verneint die Geltung der Meistbegünstigung im Europarecht = Independent tax senate rejects claim for most-favoured nation treatment in European tax law

UFS verneint die Geltung der Meistbegünstigung im Europarecht = Independent tax senate rejects claim for most-favoured nation treatment in European tax law

Label
UFS verneint die Geltung der Meistbegünstigung im Europarecht = Independent tax senate rejects claim for most-favoured nation treatment in European tax law
Title
UFS verneint die Geltung der Meistbegünstigung im Europarecht = Independent tax senate rejects claim for most-favoured nation treatment in European tax law
Creator
Subject
Language
eng
Summary
A few days before the ECJ released its decision in the D case, the Austrian senate of second instance in tax matters refused most-favoured nation treatment for the taxation of royalties. A taxpayer claimed a reduction of source tax from 10% to nil on the basis of a tax treaty which Austria had concluded with a third country. The senate also denied entering into a procedure of preliminary ruling. In this article the reasoning of the decision is critically analysed
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
http://library.link/vocab/creatorName
Hofbauer, I
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • case law
  • MFN
  • royalties
Label
UFS verneint die Geltung der Meistbegünstigung im Europarecht = Independent tax senate rejects claim for most-favoured nation treatment in European tax law
Instantiates
Publication
Label
UFS verneint die Geltung der Meistbegünstigung im Europarecht = Independent tax senate rejects claim for most-favoured nation treatment in European tax law
Publication

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