OrbitaxAG Opinions Issued Finding that German Capital Income Tax Refund Conditions Violate EU Law
|Approved Changes|Germany-European Union
On 20 January 2022, an opinion was issued from Advocate General (AG) Collins of the Court of Justice of the EU (CJEU) for a preliminary ruling on whether German refund (reimbursement) conditions for withholding tax on certain capital income violate EU Law. The case and opinion are summarized as follows.
Introduction
The request for a preliminary ruling from the Finanzgericht Köln (Finance C…
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