Germany: Direct tax provisions potentially incompatible with EC law - a checklist for practitioners

• Autores: Wolfgang Kessler, Christoph Spengel
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 10, 2003, págs. 355-366
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • An overview of direct tax provisions in Germany that are questionable in light of EC law, and the implications for national legislators, tax administrators, national courts and tax practitioners are described.