Germany - Federal Tax Court Holds Treaty Override Unconstitutional
- A. Cloer; T. Hagemann
- European Taxation, 2014 (Volume 54), No 11
- 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.