Germany - Article 4 of the EU Anti Tax Avoidance Directive in Light of the Questionable Constitutionality of the German “Interest Barrier” Rule
- S. Lampert; T. Meickmann; M. Reinert
- European Taxation, 2016 (Volume 56), No 8
- 15 July 2016
In this note, the authors discuss the decision of the Federal Fiscal Court in I R 20/15 (14 October 2015), in light of the proposed EU Anti Tax Avoidance Directive.