The Resource Beneficiario efectivo : Análisis de la STJUE de 26 de febrero de 2019, asuntos acumulados C-115/16, C-118/16, C-119/16 y C-299/16

Beneficiario efectivo : Análisis de la STJUE de 26 de febrero de 2019, asuntos acumulados C-115/16, C-118/16, C-119/16 y C-299/16

Label
Beneficiario efectivo : Análisis de la STJUE de 26 de febrero de 2019, asuntos acumulados C-115/16, C-118/16, C-119/16 y C-299/16
Title
Beneficiario efectivo : Análisis de la STJUE de 26 de febrero de 2019, asuntos acumulados C-115/16, C-118/16, C-119/16 y C-299/16
Creator
Subject
Language
eng
Summary
Effective beneficiary : Analysis of the ECJ judgment of 26 February 2019 which examines a set of questions concerning the taxation of intra-community interests raised in relation to the liquidations denial of the application of the exemption provided for in Directive 2003/49/EC of 3 June, made by the Danish tax authority
Citation source
In: Revista de Contabilidad y Tributación : CEF. - Madrid. - (2019), no. 435 ; p. 97-111
http://library.link/vocab/creatorName
Sanz Gadea, E
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • beneficial ownership
  • ECJ case law
  • interest
  • associated companies
  • model tax treaty
  • abuse of rights
Label
Beneficiario efectivo : Análisis de la STJUE de 26 de febrero de 2019, asuntos acumulados C-115/16, C-118/16, C-119/16 y C-299/16
Instantiates
Publication
Label
Beneficiario efectivo : Análisis de la STJUE de 26 de febrero de 2019, asuntos acumulados C-115/16, C-118/16, C-119/16 y C-299/16
Publication

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      52.37366609999999 4.9336932
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