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- Title
Freier Kapitalverkehr – Körperschaftsteuer – Besteuerung der Einkünfte aus im Gebiet eines Mitgliedstaats belegenen Immobilien – Ungleichbehandlung von gebietsansässigen und gebietsfremden Fonds – Steuerbefreiung nur der gebietsansässigen Fonds
- Authors
Dautzenberg, Norbert
- Abstract
The article is about the taxation of income from real estate located in the territory of a member state and the unequal treatment of resident and non-resident funds. It is stated that the legislation of a member state, according to which non-resident specialized real estate funds are partially subject to corporate tax, while resident funds are exempt from this tax, violates EU law. The European Court of Justice has ruled that this differential treatment is not justified, as foreign funds could also have domestic investors who could be taxed. The article also emphasizes the importance of careful analysis in designing tax regulations for international situations.
- Subjects
GERMANY; REAL estate investment; TAXATION; ACTIONS &; defenses (Law); INVESTORS; CORPORATE taxes; COURT of Justice of the European Union; REAL income; TAX laws; EUROPEAN Union law; CORPORATE tax laws; TAX exemption; INCOME tax
- Publication
FinanzRundschau, 2023, Vol 105, Issue 15, p724
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1051512