Request for a preliminary ruling from the Bundesfinanzhof in the case Grünewald.

Does Article 63 TFEU preclude legislation of a Member State under which private support payments by non-resident taxable persons which are connected with a transfer of revenue-producing domestic assets in the course of a so-called anticipated succession are not tax deductible, whereas such payments are deductible in the case of full liability to taxation, but the deduction results in a corresponding tax liability for a (fully taxable) recipient of the payments?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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