ECJ rejects infringement On November 22, 2012, the ECJ (C-600/10) held that the European Commission had not substantiated that Germany taxes dividends and interests of foreign pension funds in a discriminatory way compared to German pension funds. The judgement was ... (more)
Taxation of Accrued Interest from pre 2009 Bonds In his article published on 19 November 2012, Dr. Carsten Bödecker discusses the decision of the Tax Court of Münster of 2 August 2012 (2 K 3644/10 E, rkr.) and identifies the practical consequences ... (more)
Germany plans to introduce a refund procedure for dividend withholding tax on portfolio dividends Last year, the ECJ held that Germany infringes the EU principles by taxing dividends paid to EU companies at a rate higher than dividends paid to ... (more)
