Germany: German exit tax provisions, substantial shareholdings and incompatibility with EC law

• Autores: Claudia Daiber, René Offermans
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 12, 2005, págs. 579-580
• Idioma: inglés
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• Resumen

  • The authors consider the incompatibility of certain German tax provisions with EC law and the implications of this incompatibility. They deal a.o. with the Lasteyrie du Saillant case, German taxation of capital gains on substantial shareholdings, and the Commission's procedure and the German response.