Germany · Question · Mündliche Frage
17/12763
Effects of the European Court of Justice ruling on the crediting of foreign taxes
Introduced
1 January 2009
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Beantwortet
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Discovery layer
Source updated
26 July 2022
Summary
Original text of the question(s):<br /> <br /> Can taxpayers refer directly to the ruling of the European Court of Justice (judgment of February 28, 2013, C-168/11) regarding the offsetting of foreign taxes and, in deviation from Section 34c paragraph 1 of the Income Tax Act, set the maximum amount using a ratio calculation with reference to the taxable income, instead of, as before, to the total of the income, and what changes to the national income tax law in relation to the ruling is the federal government considering?
Machine translation from German. The official text remains authoritative.
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