The Resource Anmerkungen zum EuGH-Urteil vom 11. 10. 2007, C-451/05, Elisa, IStR 2007, 894

Anmerkungen zum EuGH-Urteil vom 11. 10. 2007, C-451/05, Elisa, IStR 2007, 894

Label
Anmerkungen zum EuGH-Urteil vom 11. 10. 2007, C-451/05, Elisa, IStR 2007, 894
Title
Anmerkungen zum EuGH-Urteil vom 11. 10. 2007, C-451/05, Elisa, IStR 2007, 894
Creator
Subject
Language
eng
Summary
This article describes and comments on the Elisa case, which involves a Luxembourg holding company subject to a 3% tax on the value of the real estate owned in France. The holding company complained that this French tax is incompatible with the freedom of establishment and the freedom of capital movement
Citation source
In: Internationales Steuerrecht. - M√ľnchen. - Vol. 17 (2008),
http://library.link/vocab/creatorName
Hahn, H. (Hartmut)
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • immovable property
  • fundamental freedoms
Label
Anmerkungen zum EuGH-Urteil vom 11. 10. 2007, C-451/05, Elisa, IStR 2007, 894
Instantiates
Publication
Label
Anmerkungen zum EuGH-Urteil vom 11. 10. 2007, C-451/05, Elisa, IStR 2007, 894
Publication

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