Germany: Recent cases on direct tax provisions that may breach EC law

• Autores: Petra Eckl
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 8, 2002, págs. 352-357
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • In recent years, EC law has had an increasing and substantial impact on direct taxation in Germany. In this note the author reviews German case law concerning tax provisions that may violate EC law, i.e. provisions on transfer pricing, thin capitalization, losses of non-German permanent establishments/partnerships, the minimum tax rate for non-residents and implementation of the EC Merger Directive.