Current status of the notification procedure on the German Law on Harmful Tax Practices

22.3.2018

Question for written answer E-001764-18
to the Commission
Rule 130
Martin Schirdewan (GUE/NGL)

What is the current status of the Commission’s notification procedure with regard to Section 3a of the Income Tax Act (EStG), as introduced by the Law on Harmful Tax Practices in connection with transfers of rights, which provides for a tax exemption for reorganisation income?