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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

VAT treatment of banking services: the Deutsche Bank case

  • Baker & McKenzie
  • -
  • Germany
  • -
  • March 29 2013

Following the Court of Justice of the European Union's judgment on the "Deutsche Bank" case, the German Federal Finance Court decided that the

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

Taxation of portfolio dividends

  • Clifford Chance LLP
  • -
  • European Union, Germany
  • -
  • March 12 2013

By the end of last week, the Upper and Lower House of the German Parliament (the Bundesrat and Bundestag) passed a new law abolishing the tax benefit

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

Financial institutions e-briefing: FSDR update: is investment advice to a fund manager exempt from VAT?

  • Eversheds LLP
  • -
  • Germany, United Kingdom
  • -
  • January 30 2013

The Advocate General has given his opinion that investment advice provided to an investment fund management company could be defined as ‘management’

Information and documentation obligations of the lessee vis-à-vis the lessor in the case of subleasing under a commercial lease

  • Mayer Brown LLP
  • -
  • Germany
  • -
  • December 20 2012

According to the opinion of the Higher Regional Court (OLG) Düsseldorf, claims of the les-sor against the lessee for providing information and documentation about the terms of a sub-lease exist only in very special constellations

Operator of a webpage: Federal Finance Court dated 15 May 2012 (XI R 1610)

  • Baker & McKenzie
  • -
  • Germany
  • -
  • December 12 2012

The German Federal Finance Court has decided that an operator of a webpage is to be viewed as a service provider from a VAT perspective, even if the user is automatically transferred to webpages of other VAT businesses, unless the operator of the webpage has clearly explained to the user that it is only acting in the name and for the account of other VAT businesses

Federal Constitutional Court: legislator may pass tax laws with limited artificial retroactive effect

  • Oppenhoff & Partner Rechtsanwälte
  • -
  • Germany
  • -
  • November 30 2012

In a decision dated 10 October 2012 published on Friday, the Federal Constitutional Court Bundesverfassungsgericht, BVerfG permitted the artificial retroactive effect of a tax law from the date after the adoption of the resolution by the Mediaton Committee Vermittlungsausschuss (1 BvL 607

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