German Federal Tax Court Again Questions Constitutionality of Treaty Override

Journal
Hagemann, T.; Kahlenberg, C.
Germany
Bulletin for International Taxation 2015 (Volume 69), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In a recently published decision, the German Federal Tax Court (Bundesfinanzhof, BFH) once again expressed doubts about the constitutionality of treaty overriding provisions. This article discusses the facts of the case and the reasoning of the Court, and provides a brief comment on the decision.