<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>
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