Gemeinschaftsrechtlich bedingte Anrechnung von Körperschaftsteuer bei fiktiv unbeschränkter oder beschränkter Steuerpflicht?

Resource Information

The work Gemeinschaftsrechtlich bedingte Anrechnung von Körperschaftsteuer bei fiktiv unbeschränkter oder beschränkter Steuerpflicht? 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

Gemeinschaftsrechtlich bedingte Anrechnung von Körperschaftsteuer bei fiktiv unbeschränkter oder beschränkter Steuerpflicht?

Creator

• Benecke, A
• Schnitger, A. (Arne)

Subject

• corporate income tax
• dividend
• imputation system
• tax liability

Language

eng

Summary

In its discussion dated 13 November 2002, no. IR 67/01, the Federal Tax Court held that if non-residents are assessed to tax as deemed residents under Sec. 1(3) EStG (consequences of the "Schumacker"-decision of the ECJ), dividends that are only subject to limited tax liability under tax treaty have to be included in the assessment in Germany. Consequently, the taxpayers are entitled to credit the dividend withholding tax against their final tax burden in Germany. In addition, deemed residents are entitled to an imputation tax credit under the old imputation system where Germany as the source state has the right to tax these dividends under a tax treaty. Regarding the question whether the imputation tax credit in these cases also has to be granted to non-residents subject to limited tax liability by the German tax authorities, the authors expect clarification from a decision of the ECJ in the "Manninen"-case (C-319/02)

Citation source

In: Internationales Steuerrecht. - München. - Vol. 12 (2003),

Geographic coverage

• European Union
• Europe

Language note

German