Taxation of Accrued Interest from pre 2009 Bonds In his article published on 19 November 2012, Dr. Carsten Bödecker discusses the decision of the Tax Court of Münster of 2 August 2012 (2 K 3644/10 E, rkr.) and identifies the practical consequences ... (more)
Germany plans to introduce a refund procedure for dividend withholding tax on portfolio dividends Last year, the ECJ held that Germany infringes the EU principles by taxing dividends paid to EU companies at a rate higher than dividends paid to ... (more)
Germany plans to introduce a refund procedure for dividend withholding tax on portfolio dividends. In reaction to the ECJ sentence dated 20 October 2011, the German parliament published on 31 October 2012 a draft law according to which EU and ... (more)
