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Decision of European Court of Justice concerning § 50d (3) EStG
Jan. 15, 2018


Abolishment of Anti-Treaty-Shopping rules

European Court of Justice combined the two cases Deister Holding (C 504/16) and Juhler Holding (C 613/16) and declared in its decision of December 20, 2017 that § 50d (3) EStG (Income Tax Code) is not conform to European principle of freedom of establishment and the parent-subsidiary directive. 



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