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Results: 1-10 of 43

New judgment on tax treaty between Germany and the US

  • Latham & Watkins LLP
  • -
  • Germany, USA
  • -
  • July 9 2014

In a recent judgment (file no. I R 4812), the German Federal Fiscal Court has commented on Art. 1 para. 7 of the new tax treaty between Germany and

International arbitration newsletter - June 2014

  • Latham & Watkins LLP
  • -
  • European Union, Germany, Global, Japan, Myanmar, United Kingdom, USA
  • -
  • June 12 2014

The United Kingdom has recently extended application of the United Nations Convention on the Recognition and Enforcement of Foreign Arbitral Awards

Tax neutral repayment of capital contributions by third-country corporations

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • May 30 2014

The Court of First Instance (Financial Court of Nuremberg, judgment of 12 June 2013, 5 K 155211) has issued an important decision for non-EU

Federal Fiscal Court comments on so-called joint RETT basis

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • May 23 2014

In two recent decisions, the Federal Fiscal Court of Germany further developed its case law on the so-called joint basis of real estate transfer tax

German Federal Court of Justice declines to opine on validity of intra-EU investment treaties

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • January 27 2014

The German Federal Court of Justice (Bundesgerichtshof, FCJ), the country's highest court in civil matters, declared in a recent indicative order

RETT: reentry of partner in property owning partnership

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • January 8 2014

The Federal Financial Court of Germany recently decided that real estate transfer tax (RETT) is due following a change of partners in a real estate

New circular letter on transfer of assets and partnership interests

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • January 8 2014

With its circular letter dated 12 September 2013, the Federal Ministry of Finance comments on three rulings by the Federal Fiscal Court dealing with

Akute Auswirkungen Entscheidung Betreffend Deskriptive Zusätze zu Arzneimittelbezeichnungen

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • August 8 2013

Das Oberverwaltungsgericht Nordrhein-Westfalen (OVG-NRW) hat ein Urteil des Verwaltungsgerichts Köln (VG Köln) aufrecht erhalten, nach welchem ein

Acute impact decision on descriptive additions to pharmaceutical brand names

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • August 8 2013

The Higher Administrative Court of Northrhine-Westphalia (Oberverwaltungsgericht NRW OVG-NRW) has upheld a decision by the Administrative Court of

German Federal Fiscal Court: exit of a partner of a controlling limited partnership during the fiscal year avoids attribution of fiscal unity income

  • Latham & Watkins LLP
  • -
  • Germany
  • -
  • August 1 2013

Judgment raises the opportunity to influence the attribution of income within a fiscal unity. In a fiscal unity (Organschaft), the income of the