Germany - ECJ referral on exit taxation in case of corporate restructuring
EU direct tax group newsflashes ()
By an order dated 26 January 2012, the Lower Fiscal Court of Hamburg asked the ECJ for a preliminary ruling on the former German exit taxation in case of corporate restructuring (case 2 K 224/10). Read the facts of the case in this issue of EUDTG.
Explore recent editions of EU direct tax group newsflashes
October 2012
September 2012
- Belgium: AG opinion in the case regarding Notional Interest Deduction regime (Argenta Spaarbank NV C-350/11)
- Luxembourg - ECJ decision of 6 September 2012 (C – 380/11) - Reserve for the reduction of Net Wealth Tax charge
- Portugal – ECJ judgment on exit taxation (Case C-38/10)
- ECJ decides in Philips Electronics case (UK consortium group relief)
August 2012
Contacts
- Frank Engelen
- EU tax harmonisation initiative leader
- Tel: +31 (0)88 792 42 50
- Bob van der Made
- EUDTG Secretariat
- Tel: +31 (0)88 792 36 96
