ECJ clarifies German case on investment fund lump-sum taxation
In its judgment dated May 21 2015 (Wagner-Raith) the European Court of Justice (ECJ) confirmed that the German lump-sum taxation according to section 18 paragraph 3 of the German Foreign Investment Act (GFIA), as effective until the end of 2003, is within the scope of the standstill clause of article 57, EC Treaty.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
To unlock this article: