„… % by 2035 (42% in 2021).2As a consequence, government funding will be substantially increased by€ 19 …” „… 2020, due to the impact of Covid-19).Célia Maria da Silva Carvalho, Olga Milanin, Elizabeth Martos …” „… ct/kWh 69LPG (reducedrate)36.39 ct/kg 2.32 ct/kWh 106Heavy Fuel Oil 13 ct/kg 1.19 ct/kWh 40Heating Fuels …”

„… , Marion Frotscher, Juliana Midori Kuteken, et al.70the agency PE18 and the commissionaire PE19. The new …” „… (foreignseller) in Brazil.19 According to art. 159, III and 468 of the RIR, a commissionaire (indirect …” „… -19 pandemic, the compensation amount of the tax losscarry back was increased up to 10 million euros …”

„… of 19%. However, suppliers will often be situatedin another EU-member state or a non-EU-member state …” „… applicable taxrate will be 19%, although in rare exceptions the tax rate of 7% is applicable.This is the case …” „… rate of 19%. However, the afore‐mentioned principles are in a flux because of the current (pending …”

„… interest barrier is regulated in the Income Tax Act (EStG)and the Corporation Tax Act (KStG) (§ 4h EStG in …” „… vonEinkünften gemäß § 1 AStG, IV B 5 - S 1341/19/10017 :001, Bundesministerium derFinanzen, July 14th, 2021.6 …” „… . 17,18,19,20,21,22 This list should notbe understood as conclusive, and a combination of more than one methodis …”

„… assessment for income tax purposes – § 26 of the Income Tax Act (Einkommensteuergesetz – EStG) as amended on …” „… Income Tax Act (Einkommensteuergesetz – EStG) as amended on 17 January 1952 – Income Tax Act 1951 …” „… Jurisdiction (Gesetz zur Wiederherstellung der Finanzgerichtsbarkeit) of 19 May 1948 (Law and Ordinance Gazette …”

„… (Einkommensteuergesetz – EStG) in conjunction with § 53b.1 and § 32.3 and 32.4 of the Income Tax Act in the version …” „… Article 3 no. 19 of the 1985 Tax Correction Act (Steuerbereinigungsgesetz) of 14 December 1984 (Federal …” „… apply mutatis mutandis. This provision, which was introduced on the basis of Article 3 no. 19 of the Tax …”

„… fixed in § 10b section 1 sentence 1 Income Tax Act (EStG) within the same limits, so that donating …” „… , GewStG, 1. Aufl. 2019, § 9 Nr. 5 GewStG marginal number 1.9 28. Subventionsbericht, 2019-2022 Anlage 3 …” „… compliance of state aid guidelines. Loewens in: Brandis/Heuermann (vormals Blümich), § 7c EStG point 2.110 …”

„… ) Directive of the European Parliament and the Council of 30 May 1994 on the deposit-guarantee schemes (94/19 …” „… Council of 5 November 2002 concerning life assurance (2002/83/EC) OJ L 345, 19.12.2002 (Life Insurance …” „… , 92/49/EEC and 93/6/EEC and Directives 94/19/EC, 98/78/EC, 2000/12/EC, 2001/34/EC, 2002/83/EC and 2002/87 …”

„… Germany under the new § 4k EStG that is to be implemented to fulfill the requirements of the ATAD with …” „… already to be given with 25 %) but also structured arrangements, § 4k paragraph 6 sentence 1 EStG.888 See …” „… . 19, para. 27.933 OECD, Statement 08.10.2021, pp. 5 and 7.934 As already announced in the Public …”

„… Aftermath of the COVID-19 Pandemic: A Plausible Option to Raise Tax Revenue?, European Taxa­tion 2021, Vol …” „… 2021.Weber-Grellet H., ‘§ 5 EStG’ in Weber-Grellet (ed), Schmidt Einkommensteuergesetz Kommentar, 41 …” „… Netherlands).Bibliography289EU legislation and similar sourcesCouncil Directive 2009/133/EC of 19 October 2009 on the common …”

„… , 3, 6 paragraph 1 number 4 sentence 1 EStG (“Entnahmegewinn”), Torsten Engers, Ton Stevens‚ ‘DBA NL …” „… guaranteed or that Arti­cle 8 of the European Council Directive 2009/133/EC of 19 October 2009 is applicable …” „… fulfilled.872 Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable …”

„… , ‘§ 5 EStG’ in Weber-Grellet (ed), Schmidt Einkommen­steuergesetz Kommentar, 41. edition, C. H. Beck …” „… differences, pp. 100 ff.181 § 5 Abs. 2 EStG; and under IFRS if the prerequisites of IAS 38.21 are fulfilled.3 …” „… govern­ment assistance, like it was granted due to the COVID-19 pandemic, is still to be defined.201 Ibid., pp …”