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
Resource Information
The item Auswirkungen der Rs. Foggia auf das österreichische UmgrStG = impacts of the Foggia case on the Austrian Corporate Restructuring Tax Act 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 Auswirkungen der Rs. Foggia auf das österreichische UmgrStG = impacts of the Foggia case on the Austrian Corporate Restructuring Tax Act 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
- 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
- Language
- eng
- 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
- 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
- Label
- Auswirkungen der Rs. Foggia auf das österreichische UmgrStG = impacts of the Foggia case on the Austrian Corporate Restructuring Tax Act
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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/Auswirkungen-der-Rs.-Foggia-auf-das/5zV-00R-8hM/" 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/Auswirkungen-der-Rs.-Foggia-auf-das/5zV-00R-8hM/">Auswirkungen der Rs. Foggia auf das österreichische UmgrStG = impacts of the Foggia case on the Austrian Corporate Restructuring Tax Act</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/Auswirkungen-der-Rs.-Foggia-auf-das/5zV-00R-8hM/" 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/Auswirkungen-der-Rs.-Foggia-auf-das/5zV-00R-8hM/">Auswirkungen der Rs. Foggia auf das österreichische UmgrStG = impacts of the Foggia case on the Austrian Corporate Restructuring Tax Act</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>
