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PKF newsletter 11/2018

Deduction of dividends for trade tax purposes – Section 9 no. 7 of the Trade Tax Act is a violation of EU law in cases that involve third countries

Germany imposes stricter requirements in respect of the deduction of third country dividends for trade tax purposes than it does in respect of the deduction of domestic (German) dividends for trade tax purposes. According to a recent ECJ ruling this
is a violation of EU law because this unequal treatment constitutes an unjustifiable restriction on the free movement of capital.

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