Companies operating in more than one Member State in the European Union still have to face various tax obstacles.

The European Commission believes that these obstacles can only be overcome in a systematic way by providing companies with a consolidated corporate tax base for their EU-wide activities.

Amongst others, the Commission´s Directorate-General responsible for Taxation and the Customs Union is currently working on the common consolidated tax base (CCCTB) Continue →

The Federal Constitutional Court of Germany (Bundesverfassungsgericht, BVerfG) decreed with its November 9th Decision which was published on November 30th that the initial moment of suspicion needed for a search warrant could be provided on the basis of data sold to the Federal Republic of Germany by a Liechtenstein informer.

The constitutional complaint is against the issuing of a search warrant in the preliminary proceedings of a tax evasion case. The appellants were being investigated under the suspicion of tax evasion in the assessment periods 2002-2006.
The district court of Bochum issued the search warrant in question. Continue →