The Resource "Abuse" of EU holding companies : fundamental freedoms, EC Parent-Subsidiary Directive and the French constitution - Part 2

"Abuse" of EU holding companies : fundamental freedoms, EC Parent-Subsidiary Directive and the French constitution - Part 2

Label
"Abuse" of EU holding companies : fundamental freedoms, EC Parent-Subsidiary Directive and the French constitution - Part 2
Title
"Abuse" of EU holding companies : fundamental freedoms, EC Parent-Subsidiary Directive and the French constitution - Part 2
Creator
Subject
Language
eng
Summary
Based on a real-life case study, this article examines the anti-abuse measure in Art. 1(2) of the EC Parent-Subsidiary Directive (allowing for the application of domestic anti-abuse measures) in light of holding companies. In particular, the author looks at the French anti-abuse measure, compares it to similar measures of other states, discusses its compatibility with EC norms and analyses it in light of the French Constitution. The discussion should be of particular interest for third-country groups, even those without participations in French companies
Citation source
In: European taxation. - Amsterdam. - Vol. 49 (2009),
http://library.link/vocab/creatorName
Picq, E
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • abuse of law
  • Parent-Subsidiary Directive
  • holding company
  • constitutional law
Label
"Abuse" of EU holding companies : fundamental freedoms, EC Parent-Subsidiary Directive and the French constitution - Part 2
Instantiates
Publication
Label
"Abuse" of EU holding companies : fundamental freedoms, EC Parent-Subsidiary Directive and the French constitution - Part 2
Publication

Library Locations

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