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German taxation of portfolio dividends

  • McDermott Will & Emery
  • -
  • European Union, Germany
  • -
  • June 12 2013

In reaction to a 2011 decision of the European Court of Justice (ECJ), Germany changed its tax regime for portfolio dividends for corporate

Court of Justice rules on outsourced investment advisory services

  • RPC
  • -
  • European Union, Germany
  • -
  • April 25 2013

The CJEU has given judgment in the case of GfBk Gesellschaft fur Borsenkommunikation 3 on the applicability of the fund management exemption in

ECJ rules that outsourced investment advisory services are exempt from VAT

  • Clifford Chance LLP
  • -
  • Belgium, European Union, France, Germany, Italy, Luxembourg, Netherlands, Spain, United Kingdom
  • -
  • April 8 2013

On 7 March 2013, the European Union Court of Justice (the "ECJ") released its decision in GfBk Gesellschaft für Börsenkommunikation mbH v. Finanzamt

Participation exemption for portfolio dividends abolished

  • Baker & McKenzie
  • -
  • European Union, Germany
  • -
  • March 27 2013

As a reaction to a decision of the European Court of Justice of 2011, the German legislature abolished the participation exemption for portfolio

Preliminary proceedings are a private affair

  • Oppenhoff & Partner Rechtsanwälte
  • -
  • European Union, Germany
  • -
  • February 25 2013

The boundaries between permissible endeavours to obtain contracts and corruption can sometimes be blurred. A building contractor, having won a

The European Commission's new horizons for aviationthe German airlines' perspective

  • Jones Day
  • -
  • European Union, Germany
  • -
  • February 25 2013

On September 27, 2012, European Commission Vice President Siim Kallas presented the EU Commission's analysis paper on the EU External Aviation Policy

International regulatory update 10-14 December 2012

  • Clifford Chance LLP
  • -
  • European Union, Germany, Hong Kong, Italy, Spain, United Kingdom, USA
  • -
  • December 17 2012

The European Council (Heads of State or Government) has published the conclusions from its meeting on 13 and 14 December 2012, at which it agreed on a roadmap for the completion of the Economic and Monetary Union

Exit taxes and Europe - where are we now?

  • Eversheds LLP
  • -
  • Belgium, Denmark, European Union, France, Germany, Ireland, Italy, Poland, Spain, Switzerland, United Kingdom
  • -
  • September 17 2012

For many international groups, flexibility to move businesses, personnel, and assets cross border can be important to react to commercial changes and new opportunities

Refund of German withholding taxes on dividends for foreign investors holding stakes of less than 10 in German corporations

  • Sidley Austin LLP
  • -
  • European Union, Germany
  • -
  • August 14 2012

Under the domestic German corporate income tax regime, dividend distributions are subject to deduction on account of German withholding tax at a rate of 25

Input-tax relief from defence lawyers' costs issue referred to ECJ

  • CMS Hasche Sigle
  • -
  • European Union, Germany
  • -
  • June 25 2012

The Federal Tax Court has asked the European Court of Justice for a preliminary ruling on whether a company whose owners and employees may have rendered themselves liable to prosecution by procuring a contract duplicitously can claim for input-tax relief for their defence costs under German law

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