EV. German trade tax participation exemption rule for third-country participations. Not permitted anti-abuse clause. Advocate General

Advocate General Melchior Wathelet has given an opinion in the case EV.

The provisions regarding the free movement of capital and payment transactions are to be interpreted as precluding the German Paragraph 9 No 7 of the Gewerbesteuergesetz 2002 in so far as those provisions cause the trade tax deduction of the profit and add-backs by the amount of the profits from shares in a capital company whose management and registered office are located outside Germany to be tied to stricter requirements than for the deduction of the profit and the add-backs by the amount of the profits from shares in a non-tax-exempt domestic capital company or by that part of the trade earnings of a domestic undertaking allocated to a permanent establishment not located in Germany. The German measure is not appropriate or necessary to prevent abusive practices and behaviour or to combat tax evasion or tax avoidance.



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