German Fiscal Court on the dilemma of tax neutrality for funds and equal treatment under the EU freedoms

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German Fiscal Court on the dilemma of tax neutrality for funds and equal treatment under the EU freedoms

July 18 2017
German law textbook

Under its tax regime, Germany grants a tax exemption only for domestic funds but not for foreign funds. The Fiscal Court Münster (20/04/2017,10 K 3059/14 K) ruled that this is in line with the EU freedoms because the situation of German funds is not comparable to that of foreign funds.

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