The Luxembourg Administrative Court lodges a reference for a preliminary ruling with the European Court of Justice concerning the taxation on non-resident individuals
Article Abstract:
Article 157ter of the Luxembourg Income Tax Law was amended to allow non-resident taxpayers to be treated as residents for taxation purposes. The Luxembourg Administrative Court lodged a reference for a preliminary ruling with the European Court of Justice regarding the taxation of Germans working in Luxembourg and holding German real estate.
Publisher: Aspen Publishers, Inc.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
Luxembourg, Income tax, Germans, Non-resident aliens, Nonresident aliens
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
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Thin capitalization Glo et al. - a thinly concealed agenda
Article Abstract:
The interpretation of the European laws on the taxation of capital expenditure in different cases heard by the European Court of Justice is presented.
Publisher: Aspen Publishers, Inc.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
Europe, Company legal issue, Cases, European Union, European Court of Justice, Capital expenditures
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
User Contributions:
Comment about this article or add new information about this topic:
Subjects list: Taxation, Laws, regulations and rules, Government regulation, Tax policy
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