BFH-Urteil vom 25.09.2024 - II R 36/21

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Title of press release/summary -
Press release No/summary -
Full text of press release -
ECLI Number ECLI:DE:BFH:2024:U.250924.IIR36.21.0
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Original language of the decision allemand
Date of the document 25/09/2024
Originating court Bundesfinanzhof (DE)
Subject matter
  • Internal taxation
EUROVOC topic -
Provision of national law AEU-Vertrag: Art. 49, Art. 63 Abs. 1, Art. 107 Abs. 1 EGRL 7/2008
Provision of EU law cited -
Provision of international law GrEStG: § 1 Abs. 3, § 6a GG: Art. 3 Abs. 1 , Art. 100 Abs. 1 AO: § 44 Abs. 2 Satz 1, § 152
Description Anwendung des § 6a GrEStG auf Anteilsübertragungen im Ausland