Article in International Tax Review In 2011, the ECJ ruled that Germany infringes the EU principles by taxing dividends paid to EU companies at a rate higher than dividends paid to a German resident company. In reaction thereto, on March 1, ... (more)
ECJ ruling on VAT exemption for third party management advisory services for investment funds The European Court of Justice ruled on the scope of the VAT exemption applicable to third party management advisory services for investment funds. Our beinformed published ... (more)
Germany introduces refund procedure for dividend withholding tax on portfolio dividends In reaction to the ECJ¹s judgment of 20 October 2011, on 1 March 2013 Germany passed a law according to which EU and EEA corporations are allowed to apply ... (more)
