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

Claudia Daiber, René Offermans

• 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.