OrbitaxOrbitax

Federal Finance Court

|Treaty Development|Germany-United Kingdom
Germany-United Kingdom

denies interest on refund of withholding tax

On 13 February 2008, a decision of the Federal Finance Court (Bundesfinanzhof) of 18 September 2007 was published. In that decision, the Court ruled that no interest is due on the refunded amount of withholding tax calculated by the Federal Tax Authorities.

(a) Facts. The case concerned a corporation (A) the …

Continue Reading