This beinformed addresses certain decisions by the German Supreme Tax Court and administrative practices of the German tax authorities, all of which are important within the context of tax filing procedures in connection with investment products. Special issues discussed in ... (more)
More than ten years after Cadbury Schweppes, the European Court of Justice reaffirmed that directive benefits cannot be denied on the basis of assumptions laid down in domestic tax laws. Substance must be tested but cannot be denied on the ... (more)
The Frankfurt am Main Court of Appeal determined in its decision on June 21, 2017 (17 U 160/16) that a recommendation for an investment in closed-end real estate funds to a charitable foundation, which is subject to the obligation of capital ... (more)
