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Europe Daily Bulletin No. 8993

19 July 2005
Contents Publication in full By article 29 / 37
GENERAL NEWS / (eu) eu/taxation
Commission takes Germany to court over tax deductions for school fees

Brussels, 18/07/2005 (Agence Europe) - The European Commission decided on Friday to refer Germany to the European Court of Justice because fees paid to foreign schools can never be deducted from the German income tax base whereas fees paid to certain German schools are tax deductible. Under the German Income Tax Act, 30% of the fees paid to certain German schools may be deducted from the income tax base as special expenses, provided that the Länder recognise the schools concerned as...

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