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
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
« 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/