The Resource Art. 12 Wet Vpb. 1969 is in strijd met Europees recht

Art. 12 Wet Vpb. 1969 is in strijd met Europees recht

Label
Art. 12 Wet Vpb. 1969 is in strijd met Europees recht
Title
Art. 12 Wet Vpb. 1969 is in strijd met Europees recht
Creator
Subject
Language
eng
Summary
Description of the functioning of Art. 12 of the Corporate Income Tax which results in the imposition of corporate income tax in case of an advance conversion of debentures into capital. The conclusion is that this levy, which is unpredictable at the time of conclusion, impedes admission to the Dutch capital market and is incompatible with the European Directive on capital duty
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 131 (2002),
http://library.link/vocab/creatorName
Soeten, G.H. de
Geographic coverage
Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • capital duty
  • capital market
Label
Art. 12 Wet Vpb. 1969 is in strijd met Europees recht
Instantiates
Publication
Label
Art. 12 Wet Vpb. 1969 is in strijd met Europees recht
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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