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Federal Finance Court

16 March 2008

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Treaty Development

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Germany-United Kingdom

denies interest on refund of withholding tax On 13 February 2008, a decision of the Federal Finance Court (Bundesfinanzhof) of 18 September 2007 was published. In that decision, the Court ruled that no interest is due on the refunded amount of withholding tax calculated by the Federal Tax Authorities. (a) Facts. The case concerned a corporation (A) the legal seat and place of management of which was in the United Kingdom, and a German resident company (B), that arranged concerts in Germany. In 1997, A provided B with a band for various concerts in Germany. B withheld tax on the...