German exit tax provisions, substantial shareholdings and incompatibility with EC law

Journal
Daiber, C.; Offermanns, R.H.M.J.
European Taxation 2005 (Volume 45), No. 12
PriceUSD 45

The authors consider the incompatibility of certain German tax provisions with EC law and the implications of this incompatibility. They deal a.o. with the Lasteyrie du Saillant case, German taxation of capital gains on substantial shareholdings, and the Commission's procedure and the German response.