European impact on German tax law
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The work European impact on German 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.
The Resource
European impact on German tax law
Resource Information
The work European impact on German 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
- European impact on German tax law
- Language
- eng
- Summary
- European law - in the form of primary and secondary legislation, or of court decisions based on European legislation - is increasingly impacting national tax laws of Member States. This article provides overviews of two topics where European law impacts German law: 1) Does trade tax add-back of interest expenses rules infringe the Interest and Royalty Directive? 2) Does the restructuring exemption from German loss-forfeiture rules infringe EU state aid rules? The examples also demonstrate the different ways in which European law may be imposed on the laws of Member States either by (i) a preliminary ruling of the ECJ upon request of a national (tax) court or (ii) infringement procedures launched by the European Commission because domestic legislation is argued to infringe European primary or secondary law
- Citation source
- In: Tax planning international review. - London. - Vol. 37 (2010),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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Context of European impact on German tax lawWork of
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<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/LUWcJ8nkeqE/" 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/LUWcJ8nkeqE/">European impact on German tax law</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>
