{"id":1845,"date":"2021-04-15T20:17:55","date_gmt":"2021-04-15T18:17:55","guid":{"rendered":"https:\/\/hofmannfertig.com\/?p=1845"},"modified":"2021-04-16T20:56:11","modified_gmt":"2021-04-16T18:56:11","slug":"binding-effect-of-consultation-agreements-further-development-of-international-tax-law-by-german-federal-tax-court-bfh","status":"publish","type":"post","link":"https:\/\/hofmannfertig.com\/en\/binding-effect-of-consultation-agreements-further-development-of-international-tax-law-by-german-federal-tax-court-bfh\/","title":{"rendered":"BINDING EFFECT OF CONSULTATION AGREEMENTS &#8211; FURTHER DEVELOPMENT OF INTERNATIONAL TAX LAW BY German Federal Tax Court (BFH)"},"content":{"rendered":"<p>The German Federal Tax Court (BFH) has in a recently published ruling dated 30.09.2020 &#8211; I R 37\/17 further developed its case law in relation to the the binding effect of so-called consultation agreements between two jurisdictions. In the case at hand, the parties disputed the number of non-return days within the meaning of the cross-border commuter provision of Art. 15a, para. 2, sentence 2 of the Double Taxation Agreement with Switzerland and thus the question of whether the taxpayer qualifies as a cross-border commuter. The BFH clarifies that a consultation agreement cannot have a binding effect on the courts even after the introduction of sec. 2\u00a0 para. 2 sentence 1 GTC if it violates the principle of the primacy of the law. The ruling should have an impact far beyond the specific individual case.<\/p>\n<p><a href=\"https:\/\/bit.ly\/3n0tFtf\" target=\"_blank\" rel=\"noopener\">You can read the complete discussion of the ruling on Handelsblatt Steuerboard.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The German Federal Tax Court (BFH) has in a recently published ruling dated 30.09.2020 &#8211; I R 37\/17 further developed its case law in relation to the the binding effect of so-called consultation agreements between two jurisdictions. In the case at hand, the parties disputed the number of non-return days within the meaning of the &hellip; <a href=\"https:\/\/hofmannfertig.com\/en\/binding-effect-of-consultation-agreements-further-development-of-international-tax-law-by-german-federal-tax-court-bfh\/\">Continued<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[99],"tags":[],"class_list":["post-1845","post","type-post","status-publish","format-standard","hentry","category-published-work"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>BINDING EFFECT OF CONSULTATION AGREEMENTS - FURTHER DEVELOPMENT OF INTERNATIONAL TAX LAW BY German Federal Tax Court (BFH) - Hofmann Klafsky &amp; Fertig<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hofmannfertig.com\/en\/binding-effect-of-consultation-agreements-further-development-of-international-tax-law-by-german-federal-tax-court-bfh\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"BINDING EFFECT OF CONSULTATION AGREEMENTS - FURTHER DEVELOPMENT OF INTERNATIONAL TAX LAW BY German Federal Tax Court (BFH) - Hofmann Klafsky &amp; Fertig\" \/>\n<meta property=\"og:description\" content=\"The German Federal Tax Court (BFH) has in a recently published ruling dated 30.09.2020 &#8211; I R 37\/17 further developed its case law in relation to the the binding effect of so-called consultation agreements between two jurisdictions. In the case at hand, the parties disputed the number of non-return days within the meaning of the &hellip; Continued\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hofmannfertig.com\/en\/binding-effect-of-consultation-agreements-further-development-of-international-tax-law-by-german-federal-tax-court-bfh\/\" \/>\n<meta property=\"og:site_name\" content=\"Hofmann Klafsky &amp; Fertig\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-15T18:17:55+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-04-16T18:56:11+00:00\" \/>\n<meta name=\"author\" content=\"Nadine Hofmann\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Nadine Hofmann\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/hofmannfertig.com\/en\/binding-effect-of-consultation-agreements-further-development-of-international-tax-law-by-german-federal-tax-court-bfh\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/hofmannfertig.com\/en\/binding-effect-of-consultation-agreements-further-development-of-international-tax-law-by-german-federal-tax-court-bfh\/\"},\"author\":{\"name\":\"Nadine Hofmann\",\"@id\":\"https:\/\/hofmannfertig.com\/#\/schema\/person\/c5495201840831b0f2c2eeb0e21e2b72\"},\"headline\":\"BINDING EFFECT OF CONSULTATION AGREEMENTS &#8211; 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