OrbitaxECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
|Approved Changes|European Union-Germany
As reported previously on 29 March 2007, Advocate General (AG) Paolo Mengozzi of the European Court of Justice (ECJ) gave his opinion in case of Columbus Container Services B.V.B.A. & Co. v. Finanzamt Bielefeld-Innenstadt (C-298/05). Details of the opinion are summarized below.
Advocate General's Opinion. As to the question which fundamental freedom applie…
Continue Reading
