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Germany - Federal Tax Court Holds Treaty Override Unconstitutional

Country:
Germany
Author:
A. Cloer; T. Hagemann
Issue:
European Taxation, 2014 (Volume 54), No 11
Published:
15 October 2014
The authors, in this note, discuss a recent decision of the Federal Tax Court, wherein the Court held that treaty override, in the context of a provision regarding German partnership taxation under treaty law, is unconstitutional and referred the matter to the Federal Constitutional Court.
 
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