ECJ rules on tax deductibility of fees for foreign private schools

Article Abstract:

The European Court of Justice ruled that German law governing the deductibility of school fees paid to foreign private schools violated European law. Thirty percent of school fees paid to schools approved by German or federal state law may be deducted for income tax purposes under the law.

Tax Law, Taxes, Interpretation and construction, Taxation, Education, Tax policy, Education costs

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AG rules on withholding tax on remuneration paid to non-residents

Article Abstract:

Judgment of the European Court of Justice Advocate General (AG), in FKP Konzertproducktionen GmbH is discussed. AG concluded that withholding tax on remuneration paid to non-residents in Germany is compatible with European Commission Law.

Employee Withholding Taxes, Withholding tax

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AG concludes German rule restricting depreciation of holdings in subsidiaries violates EC law

Article Abstract:

Judgment of the European Court of Justice Advocate General (AG) in the Rewe Zentralfinanz eG case is discussed. AG ruled out the German regulation on depreciation of holding in subsidiaries, as against European Commission Law.

Depletion allowances

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