H&I 2017/66
Juhler Holding. Reference for a preliminary ruling. PSD. Freedom of establishment. Finanzgericht Köln
CJ 10-01-2017, C-613/16 (Beroepschrift), m.nt. Axel Cordewener (Juhler Holding)
- Instantie
Court of Justice of the European Union
- Datum
10 januari 2017
- Zaaknummer
C-613/16
- Noot
Axel Cordewener
- Roepnaam
Juhler Holding
- JCDI
JCDI:ADS925772:1
- Vakgebied(en)
Europees belastingrecht / Richtlijnen EU
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Beroepschrift, Court of Justice of the European Union, 10‑01‑2017
Essentie
Juhler Holding. Reference for a preliminary ruling. PSD. Freedom of establishment. Finanzgericht Köln
Samenvatting
The Tax Court of Cologne has referred a second request for a preliminary ruling to the CJ on the interpretation of freedom of establishment and Article 1(2) of the Parent-Subsidiary Directive (original version 90/435/EEC of 23 July 1990) with respect to the German anti-abuse provision on withholding tax relief. There are additional elements of § 50d(3) of the German Income Tax Act (version before 2012) that appear to be incompatible with EU law. Together with the reference of the Tax Court in C-504/16, the present case invites ... Verder lezen? Log in om dit document te bekijken.