Limitation on benefits: the German view Sec. 50D(1A) Individual Income Tax Act and EC law issues

Journal
Thömmes, O.; Eicker, K.
Germany
European Taxation 1999 (Volume 39), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The European Court of Justice is working on a general European abuse of law definition. The authors examine the German limitation on benefits provisions in light of this development.