The Resource Auswirkungen der Rs. Foggia auf das österreichische UmgrStG = impacts of the Foggia case on the Austrian Corporate Restructuring Tax Act

Auswirkungen der Rs. Foggia auf das österreichische UmgrStG = impacts of the Foggia case on the Austrian Corporate Restructuring Tax Act

Label
Auswirkungen der Rs. Foggia auf das österreichische UmgrStG = impacts of the Foggia case on the Austrian Corporate Restructuring Tax Act
Title
Auswirkungen der Rs. Foggia auf das österreichische UmgrStG = impacts of the Foggia case on the Austrian Corporate Restructuring Tax Act
Creator
Subject
Language
eng
Summary
Article on the consequences of ECJ case Foggia on the Austrian Corporate Restructuring Tax Act, which contains similarities to the Portuguese regulations. The Portuguese court asked the ECJ for a definition of "sound economic reasons" and "restructuring rationalization" stated in Directive 2009/133/EC (Merger Directive). Furthermore, the author examines the ECJ's statements regarding abuse in conjunctions with restructurings
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 22 (2012),
http://library.link/vocab/creatorName
Moser, G
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • reorganization
  • abuse of law
  • Merger Directive
Label
Auswirkungen der Rs. Foggia auf das österreichische UmgrStG = impacts of the Foggia case on the Austrian Corporate Restructuring Tax Act
Instantiates
Publication
Label
Auswirkungen der Rs. Foggia auf das österreichische UmgrStG = impacts of the Foggia case on the Austrian Corporate Restructuring Tax Act
Publication

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