In a recently published decision of 26 November 2008 (I R 56/05), the Federal Financial Court (Bundesfinanzhof) rendered the follow-up decision to the Burda case (C-284/06). Details of the decision are summarized below.
(a) Facts and legal background. Two shareholders, a Dutch limited liability company (BV) and a company resident in Germany, held an equal shareholding in Burda, a company resident in Germany. Under the abolished German imputation system, the dist…