FG Münster, and judgments of 16.12.2005 (document number:
11 K 1328/05 E
to license taxation Turkish football players in Germany:
The applicability of Article 17, paragraph 3 DBA Turkey does not require that met in Turkey as a charitable person at the same time the requirements of § § 51 ff AO 1977th - D § 50 para 1 sentence 10 Income Tax Act is applicable if the additional assessment was made after 31.12.2001, is negligible when the tax in question arose. (From the central rate).
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