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Germany - German Trade Tax Exemption for Third-Country Dividends Breaches EU Law

Country:
Germany
Author:
M. Baltromejus
Issue:
European Taxation, 2019 (Volume 59), No 6
Published:
20 May 2019
In this note, the author discusses the ECJ’s decision in EV v. Finanzamt Lippstadt (Case C-685/16), wherein the Court concluded that German provisions that result in a different tax treatment of dividends received from subsidiaries resident in non-EU countries in comparison to EU Member States are in breach of the free movement of capital.
 
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