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

Resource Information

The work UFS verneint die Geltung der Meistbegünstigung im Europarecht = Independent tax senate rejects claim for most-favoured nation treatment in European tax law represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

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

Creator

• Hofbauer, I

Subject

• MFN
• case law
• royalties

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),

Geographic coverage

• European Union
• Europe

Language note

German