Germany - Identifying Selective Advantages in the Context of the German Inheritance and Gift Tax Act Reform
- N. Vogel; S. Bäuml
- European Taxation, 2015 (Volume 55), No 10
- 10 September 2015
Whenever government authorities have discretion, the practice of the European Commission, as well as the ECJ, is to assume that those authorities are affording certain businesses a selective advantage. Not every form of discretion, however, creates a selective advantage. This article analyses the factors that indicate that discretion amounts to a selective advantage in the context of a provision contained in the Draft Bill of 8 July 2015 on the Reform of the German Inheritance and Gift Tax Act.