Out of the Sack, Cudgel - the new scope of application of the German Investment Tax Act The draft of the future German Investment Tax Act, which should enter into effect simultaneously with the new German Investment Code on July ... (more)
ECJ rejects infringement On November 22, 2012, the ECJ (C-600/10) held that the European Commission had not substantiated that Germany taxes dividends and interests of foreign pension funds in a discriminatory way compared to German pension funds. The judgement was ... (more)
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)
