The Resource Anti-directive shopping on outbound dividends in light of the pending decision in Holcim France (Case C-6/16)

Anti-directive shopping on outbound dividends in light of the pending decision in Holcim France (Case C-6/16)

Label
Anti-directive shopping on outbound dividends in light of the pending decision in Holcim France (Case C-6/16)
Title
Anti-directive shopping on outbound dividends in light of the pending decision in Holcim France (Case C-6/16)
Creator
Subject
Language
eng
Summary
This note examines the interpretation of the anti-abuse clause in the EU Parent-Subsidiary Directive in light of the pending European Court of Justice decision in Holcim France (Case C-6/16)
Citation source
In: European taxation. - Amsterdam. - Vol. 56 (2016), no. 9 ; p. 394-399
http://library.link/vocab/creatorName
Brokelind, C
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • dividend
  • ECJ case law
  • Parent-Subsidiary Directive
  • anti-avoidance
  • fundamental freedoms
Label
Anti-directive shopping on outbound dividends in light of the pending decision in Holcim France (Case C-6/16)
Instantiates
Publication
Label
Anti-directive shopping on outbound dividends in light of the pending decision in Holcim France (Case C-6/16)
Publication

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