Zur Besteuerung beschränkt Steuerpflichtiger nach Par 50a EStG
Resource Information
The work Zur Besteuerung beschränkt Steuerpflichtiger nach Par 50a EStG 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.
The Resource
Zur Besteuerung beschränkt Steuerpflichtiger nach Par 50a EStG
Resource Information
The work Zur Besteuerung beschränkt Steuerpflichtiger nach Par 50a EStG 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
- Zur Besteuerung beschränkt Steuerpflichtiger nach Par 50a EStG
- Language
- eng
- Summary
- The Federal Ministry of Finance on 3 November 2003 recently set out a new practice in respect of the deductibility of business and income-related expenses and refunds of withholding taxes for non-resident artistes and sportsmen, in reaction to the decision by the ECJ in the "Gerritse"-case (C-234/01). Comments on the letter, addressing aspects of German constitutional law and EC law, and comes to the conclusion that the letter does not meet the requirements set out by the ECJ. Finally, an own proposal for implementing the ECJ decision is offered
- Citation source
- In: Neue Wirtschafts Briefe. - Herne. - (2004),
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
Context
Context of Zur Besteuerung beschränkt Steuerpflichtiger nach Par 50a EStGWork of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/BSBqTiTSMuE/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/BSBqTiTSMuE/">Zur Besteuerung beschränkt Steuerpflichtiger nach Par 50a EStG</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work Zur Besteuerung beschränkt Steuerpflichtiger nach Par 50a EStG
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/BSBqTiTSMuE/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/BSBqTiTSMuE/">Zur Besteuerung beschränkt Steuerpflichtiger nach Par 50a EStG</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
