New case law on anti-abuse provisions in Germany
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The work New case law on anti-abuse provisions in Germany 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
New case law on anti-abuse provisions in Germany
Resource Information
The work New case law on anti-abuse provisions in Germany 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
- New case law on anti-abuse provisions in Germany
- Language
- eng
- Summary
- Discusses a decision of 25 February 2004, in which the German Federal Tax Court (BFH) ruled that the interposition of EU companies does not fall within the scope of the German anti-abuse provisions if the interposition is effected for a specific period of time. The BFH made some general statements in its decision relating to the interposition of an Irish IFSC corporation and denied the application of anti-abuse provisions on the basis of the freedom of establishment principle in the EC Treaty and the conclusions of the ECJ in the Inspire Art Ltd. case
- Citation source
- In: Intertax. - The Hague. - Vol. 33 (2005),
- Geographic coverage
- International
- Language note
- English
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