BFH-Urteil vom 25.09.2024 - II R 36/21
| Test sħiħ |
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| Titolu tal-istqarrija għall-istampa / sunt |
- |
| Numru tal-istqarrija għall-istampa / sunt |
- |
| Test sħiħ tal-istqarrija għall-istampa |
- |
| Numru ECLI |
ECLI:DE:BFH:2024:U.250924.IIR36.21.0 |
| Numru ELI |
- |
| Lingwa oriġinali tad-deċiżjoni |
allemand |
| Data tad-dokument |
25/09/2024 |
| Qorti li hija l-awtur |
Bundesfinanzhof (DE)
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| Suġġett |
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| Suġġett EUROVOC |
-
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| Dispożizzjoni tad-dritt nazzjonali |
AEU-Vertrag: Art. 49, Art. 63 Abs. 1, Art. 107 Abs. 1 EGRL 7/2008
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| Dispożizzjoni tad-dritt tal-Unjoni ċċitata |
-
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| Dispożizzjoni tad-dritt internazzjonali |
GrEStG: § 1 Abs. 3, § 6a GG: Art. 3 Abs. 1 , Art. 100 Abs. 1 AO: § 44 Abs. 2 Satz 1, § 152
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| Deskrizzjoni |
Anwendung des § 6a GrEStG auf Anteilsübertragungen im Ausland
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