<P>
Under German income tax law, the
wages tax annual 
adjustment
(Lohnsteuerjahresausgleich) is available only to persons with 
unlimited tax liability
(unbeschrenkte
Steuerpflicht), i.e. who have their 
permanent address or are ordinarily
resident in Germany.

</P><P>
Looking at these proposals from a
legal point of view, is the Commission 
aware that the resulting case law
will
give legal force to what is no more 
than an approximation?

</P>



| Top | SgmlQL reference | LPL/CNRS | MULTEXT

Copyright © Centre National de la Recherche Scientifique, 1997.