The Resource Brisal AGO : what is the restriction and when is the deduction of directly linked expenditure required by EU law?

Brisal AGO : what is the restriction and when is the deduction of directly linked expenditure required by EU law?

Label
Brisal AGO : what is the restriction and when is the deduction of directly linked expenditure required by EU law?
Title
Brisal AGO : what is the restriction and when is the deduction of directly linked expenditure required by EU law?
Creator
Subject
Language
eng
Summary
Advocate General Kokott delivered her opinion in the matter of Brisal (C-18/15) on 17 March 2016. The matter under dispute is tax withheld from interest payments made by a Portuguese borrower (Brisal) to an Irish lending bank (KBC Finance Ireland) in the years 2005 to 2007. This article considers two issues discussed in the opinion: 1) What is the ristriction: the additional tax burden, or the discriminatory mechanism for calculating the income or profit and a discriminatory rate of tax applied?; and 2) What principle of EU law requires the deduction of directly linked expenses and what rule determines the components to be included?
Citation source
In: The EC tax journal. - Oxford. - Vol. 16 (2015-16) ; p. 117-130
http://library.link/vocab/creatorName
Turner, G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • interest
  • interest withholding tax
  • tax burden
  • expenses
  • EU tax law
Label
Brisal AGO : what is the restriction and when is the deduction of directly linked expenditure required by EU law?
Instantiates
Publication
Label
Brisal AGO : what is the restriction and when is the deduction of directly linked expenditure required by EU law?
Publication

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