European Union/Germany: The taxation of artists and sportsmen after the Arnoud Gerritse decision

• Autores: Dick Molenaar, Harald Grams
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 10, 2003, págs. 381-382
• Idioma: inglés
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• Resumen

  • The ECJ decision in Gerritse has major consequences for the taxation of international artists and sportsmen, not only in Germany but also in other European countries. This case note examines the implications of the decision.