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Questions of doubt regarding the harmful return of capital contributions pursuant to section 22 para. 1 sentence 6 no. 3 UmwStG

Urgent need for clarification, especially for contributions to controlled companies

Fast facts

  • Internal authorship

  • Further publishers

    • Eva Pellmann
  • Publishment

    • 2008
  • Anthology

    Zweifelsfragen zur schädlichen Einlagenrückgewähr nach § 22 Abs. 1 S. 6 Nr. 3 UmwStG

  • Journal

    Betriebsberater,Betriebsberater (51)

  • Organizational unit

  • Subjects

    • Commercial law
  • Publication format

    Journal article (Article)

Quote

Oesterwinter, Petra & Pellmann, Eva 2008. Questions of doubt regarding the harmful return of capital contributions pursuant to § 22 para. 1 sentence 6 no. 3 UmwStG. Betriebsberater 51, 2769-2770.

Notes and references

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