The “e-invoicing” saga continues! The French Ministry of Budget and Public Finance has just published a new press release, n°010, dated 15 October 2024, setting out the practical details of the reform of e-invoicing (link to French version). In essence, while the timetable for rolling out the reform has been confirmed, the scope of the […]
French Finance Bill 2024, Conseil d’Etat decision of March 8, 2023 n°456249, Conseil d’Etat decision 18. July 2023, n° 458579, SA Bricolage Investissement France (BIF) and n° 454107, SA Manitou BF Link to the publication: https://steuern.beck.de/Dokument?vpath=bibdata%2Fzeits%2Fistr-lb%2F2023%2Fcont%2Fistr-lb.2023.82.2.htm&anchor=Y-300-Z-ISTR-LB-B-2023-S-82-N-2
Permanent establishment – Publication of tax authorities’ revised opinion on the requirements of permanent establishment Link to the publication: https://www.editions-jfa.com/revue-fi-2-2024-chronique-actualite-11/?r=allemagne#p1-1
Overview of recent tax news in France („Länderberichte – Frankreich“) Participation in the panel discussion on recent decisions in international tax law („Aktuelle Entscheidungen zum Internationalen Steuerrecht“) For more information on the content of the seminar and the participants : http://www.ists.ch/themen/podium.htm
German Federal Tax Court (« Bundesfinanzhof ») – August communication regarding decision IR 47/20 dated June 7, 2023. Link to the publication: https://www.editions-jfa.com/revue-fi-4-2023-chronique-actualite-11/
« Stock-options » and international mobility – German Federal Tax Court (« Bundesfinanzhof – BHF ») I R 11/20, December 21, 2022 Offset of foreign withholding taxes against German corporate income tax – German Federal Tax Court, August 17, 2022, IR 14/19 Link to the publication: https://www.editions-jfa.com/revue-fi-2-2023-chronique-actualite-11/
Publication of two bills – Mindestbesteuerungsrichtlinie-Umsetzungsgesetz of July 7, 2023 and Wachstumschancengesetz of July 6, 2023 Link to the publication: https://www.editions-jfa.com/revue-fi-3-2023-chronique-actualite-11/
Article written in collaboration with our German correspondents from Flick Gocke Schaumburg (FGS) about a decision of March 8, 2023 n°456349 from the French Council of State (“Conseil d’Etat”) Link to the publication: https://www.fgs.de/news-and-insights/blog/detail/entscheidung-des-hoechsten-franzoesischen-verwaltungsgerichtes-conseil-detat-1
Article written in collaboration with our German correspondents from Flick Gocke Schaumburg (FGS) about decision of February 03, 2023 n°456212 from the French Council of State (“Conseil d’Etat”) Link to the publication: https://www.fgs.de/news-and-insights/blog/detail/entscheidung-des-hoechsten-franzoesischen-verwaltungsgerichtes-conseil-detat
The decision of the Danish Supreme Court of 9 January 2023[1] has confirmed the possibility of applying the tax treaty between the country of the source of income and the country of the beneficial owner (versus the country of the apparent recipient) for the purpose of exemption from withholding tax. This defence in case of […]
« Finanzgericht Baden-Württemberg » – December 22, 2022 regarding judgment 5 K 1635/20 dated April 1, 2022 Décision CJEU – C-431/21, X GmbH & Co. KG against Finanzamt Bremen October 13, 2022 Real estate transfer tax – Tougher requirements for notification to the tax authorities (Grunderwerbsteuergesetz – GrEStG) Link to the publication: https://www.editions-jfa.com/revue-fi-1-2023-chronique-actualite-11/