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beyond question
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 German  English

Daher vertritt die Kommission die Auffassung, dass die Regelung nach Artikel 39 CA des CGI nicht aufgrund des Wesens und des Aufbaus des betreffenden Steuersystems gerechtfertigt ist und sie folglich zweifelsfrei selektiven Charakter hat. [EU] In the light of the above, the Commission considers that the scheme provided for in Article 39 CA of the General Tax Code is not justified by the nature and overall structure of the tax scheme at issue and that its selective character is therefore beyond question.

Um einen Formenmissbrauch annehmen zu können, müsste zweifelsfrei feststehen, dass die zuständigen deutschen Behörden die Stille Einlage des Landes Hessen zu Unrecht als solche anerkannt haben. [EU] In order to be able to assume that there was an abuse of form, it would have to be beyond question that the competent German authority wrongly recognised the silent partnership of the Land of Hessen as such.

The example sentences [G] were kindly provided by the Goethe Institute.
Sentences marked by [EU] derived from DGT Multilingual Translation Memory. The European Commission retains ownership of the copyright in the original data.
No guarantee of accuracy or completeness!
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