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The Court of Justice handed down its judgment in the Meilicke case which concerned with the availability of tax credits for foreign tax on 30 June 2011
A Germany limited partnership sought to repatriate the losses of its Luxembourg P.E. in circumstances where the double tax convention exempted from tax in Germany branch profits and in turn therefore did not give credit for branch losses
The European Court of Justice has decided, without the need for an opinion from AG Sharpston, that Germany’s method of withholding taxation on company dividends infringes Art 56 EC
