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Free movement of capital and CFC-type legislation (X GmbH v Finanzamt Stuttgart—Koerperschaften Case C-135/17)

Free movement of capital and CFC-type legislation (X GmbH v Finanzamt Stuttgart—Koerperschaften Case C-135/17)
Published on: 04 March 2019
Published by: LexisPSL
  • Free movement of capital and CFC-type legislation (X GmbH v Finanzamt Stuttgart—Koerperschaften Case C-135/17)
  • What are the practical implications of this case?
  • What was the background?
  • What did the court decide?
  • Grandfathering
  • Was the German law an unjustifiable restriction on free movement of capital?
  • Case details

Article summary

The Court of Justice of the European Union (CJEU) has ruled on the extent to which a taxpayer can rely on the free movement of capital to challenge rules taxing it in its home state on undistributed low-taxed income of a company in a non-EU Member State in which it owns shares. or take a trial to read the full analysis.

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