The Resource Are the UK thin capitalization rules compliant with EU law? An update in the light of recent ECJ decisions

Are the UK thin capitalization rules compliant with EU law? An update in the light of recent ECJ decisions

Label
Are the UK thin capitalization rules compliant with EU law? An update in the light of recent ECJ decisions
Title
Are the UK thin capitalization rules compliant with EU law? An update in the light of recent ECJ decisions
Subject
Language
eng
Summary
This article considers whether or not the UK thin capitalization regime is, following various recent European Court of Justice decisions and the 2004 amendments, compatible with EU law. In this respect, the author reviews recent judicial and other developments to establish whether or not UK law fully complies with EU law
Citation source
In: European taxation. - Amsterdam. - Vol. 51 (2011),
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • thin capitalization
  • EU law
Label
Are the UK thin capitalization rules compliant with EU law? An update in the light of recent ECJ decisions
Instantiates
Publication
Label
Are the UK thin capitalization rules compliant with EU law? An update in the light of recent ECJ decisions
Publication

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