ECJ to rule on deductibilty of donations to non-resident charities
Article Abstract:
The European Court of Justice (ECJ) was requested by the German federal Tax Court to decide whether the principle of free movement of capital prevents German tax legislation on limiting the deductibility of donations to non-resident charities. The case of a German resident who claimed deduction for the value of his donation for tax purposes is discussed.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
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Belgian dividend deduction system referred to ECJ
Article Abstract:
The European Court of Justice (ECJ) will decide on the compatibility of Belgium's participation exemption system with the Parent-Subsidiary Directive of the European Union after the Antwerp Court of Appeal referred the question to the ECJ.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
User Contributions:
Comment about this article or add new information about this topic:
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