Germany - BFH ruled on deductibility of expenses from the withholding tax base of royalty payments
EU direct tax group newsflashes ()
The Federal Fiscal Court (BFH, I R 76/10) decided recently that the calculation of withholding taxes on royalty payments is not in line with EU law as it does not allow for a deduction of directly linked expenses. Read more about a case involving a German television broadcaster that paid royalties for performing rights to a Lux SA in 2004 and 2007.
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
