1083

Reichsfinanzhof, Judgment of 16.6.1931 IA – 462/30, RStsBl 1931, 848; Cit. in Joachim Englisch. Chapter 16: Germany. Residence of Companies under Tax Treaties and EC Law. Ed. by Prof. Gugliemo Maisto. IBFD. Amsterdam, 2009. P. 486–487.