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
Resource Information
The item Anmerkungen zum EuGH-Urteil vom 11. 10. 2007, C-451/05, Elisa, IStR 2007, 894 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Anmerkungen zum EuGH-Urteil vom 11. 10. 2007, C-451/05, Elisa, IStR 2007, 894 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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. - München. - 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
- Label
- Anmerkungen zum EuGH-Urteil vom 11. 10. 2007, C-451/05, Elisa, IStR 2007, 894
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Anmerkungen-zum-EuGH-Urteil-vom-11.-10.-2007/1AINMXpB0yI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Anmerkungen-zum-EuGH-Urteil-vom-11.-10.-2007/1AINMXpB0yI/">Anmerkungen zum EuGH-Urteil vom 11. 10. 2007, C-451/05, Elisa, IStR 2007, 894</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Anmerkungen-zum-EuGH-Urteil-vom-11.-10.-2007/1AINMXpB0yI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Anmerkungen-zum-EuGH-Urteil-vom-11.-10.-2007/1AINMXpB0yI/">Anmerkungen zum EuGH-Urteil vom 11. 10. 2007, C-451/05, Elisa, IStR 2007, 894</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
