The referral decision indicates that, according to the German regulations at issue in the main proceedings, specialized resident real estate investment funds are exempt from corporate income tax, while non-residents do not enjoy this exemption. This results in unfavorable treatment for non-resident specialized real estate investment funds, which constitutes a restriction on the free movement… Continue reading Tax Advisor: The obligation to tax real estate income of non-resident investment funds infringes the free movement of capital
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