The taxation of artists and sportsmen after the Arnoud Gerritse decision

Journal
Molenaar, D.; Grams, H.
European Taxation 2003 (Volume 43), No. 10
PriceUSD 45

The ECJ decision in Gerritse has major consequences for the taxation of international artists and sportsmen, not only in Germany but also in other European countries. This case note examines the implications of the decision.