About five years ago the European Court of Justice (ECJ) stated in an infringement proceeding against Germany (ECJ November 22, 2012 – C-600/10, OJ 2013 C 26/3) that the European Commission could not prove a violation of EU law caused by the ... (more)
Shortly after the French anti-abuse rule for the Parent-Subsidiary-Directive was declared void because it was contrary to European law, the German rule is next. In the joined cases C-504/16 (Deister Holding) and C-613/16 (Juhler Holding), the European Court of Justice ... (more)
In light of the ECJ ruling in "Fiscale Eenheid X", Germany has amended the scope of the VAT exemption for management services of investment funds. As of January 1, 2018 the management of UCITS within the meaning of Sec. 1 ... (more)
