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ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law

|Approved Changes|European Union-Germany
European Union-Germany

On 31 January 2008, Advocate General Paolo Mengozzi of the European Court of Justice (ECJ) gave his opinion in the case of Burda Verlagsbeteiligungen GmbH v. Finanzamt Hamburg-Am Tierpark (C-284/06). The German Federal Finance Court (Bundesfinanzhof) had requested a preliminary ruling from the ECJ on 29 June 2006.

In this case, the Advocate General concluded tha…

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