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Attorney at law (admitted to the bar of Germany)
Contact: naama.tammen@hh-law.co.il
Practices: tax law, audit, corporate
Education: University of Constance, Germany (First State Exam 1999); District Court of Constance, Germany (Second State Exam 2001)
Practiced as tax specialist and auditor in Munich, Germany
Several internships, amongst others in Bangkok (Thailand), Vienna (Austria) and Hamburg (Germany), Legal trainee in Lagos (Nigeria)
Languages: German, English
Publications:
- Israel: Sales tax increase from 15.5% to 16.5%, Internationales Steuerrecht, 2009, 15/2009, p. 61
- Israel: Tax reduction for companies and individuals, Internationales Steuerrecht, 2009, 11/2009, p. 46 -47
- Israel: Tax allowance for new immigrants and returning citizens,
Internationales Steuerrecht, 2008, 21/2008, p. 64
- Sales tax liability for sales in connection with providing telephones and television as well as board and lodging of accompanying persons of hospital patients
- Opening of the German Charity law to foreign non-profit-organizations – case “Stauffer” (C-386/04) at the European Court of Justice
- Decision of the European Court of Justice in the case “Stauffer“(C-386/04) – exclusion of foreign non-profit-organizations from tax allowances in Germany displays an improper discrimination
- Limitation period for claims from hospitals against health insurance funds,
Krankenkassen, Pflege- & Krankenhausrecht, 2005, p. 95
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