GERMANY: DIRECT TAX PROVISIONS POTENTIALLY INCOMPATIBLE WITH EC LAW -- A CHECKLIST FOR PRACTITIONERS - An overview is provided of direct tax provisions in Germany that are questionable in light of EC law and the implications for national legislators, tax administrations, national courts and tax practitioners are described.
| Year of publication: |
2003
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|---|---|
| Authors: | Kessler, Wolfgang ; Spengel, Christoph |
| Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 2042150. - Vol. 43.2003, 10, p. 355-366
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