The Resource Capital duty may be levied on the forgiveness of debt
Capital duty may be levied on the forgiveness of debt
Resource Information
The item Capital duty may be levied on the forgiveness of debt 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 Capital duty may be levied on the forgiveness of debt 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
- On 5 February 1991 the European Court of Justice held that if a parent company offsets the debt of its subsidiary company by fully or partially forgiving its claims on the subsidiary, a capital duty may be imposed according to Art. 4(2)(b) of the EC Council Directive of 17 July 1969. In this note the author analyses this decision
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- Capital duty may be levied on the forgiveness of debt
- Title
- Capital duty may be levied on the forgiveness of debt
- Summary
- On 5 February 1991 the European Court of Justice held that if a parent company offsets the debt of its subsidiary company by fully or partially forgiving its claims on the subsidiary, a capital duty may be imposed according to Art. 4(2)(b) of the EC Council Directive of 17 July 1969. In this note the author analyses this decision
- Citation source
- In: European taxation. - Amsterdam. - Vol. 31 (1991),
- http://library.link/vocab/creatorName
- Waardenburg, D.A. van
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- ECJ case law
- capital duty
- waiver of a debt
- Label
- Capital duty may be levied on the forgiveness of debt
- Label
- Capital duty may be levied on the forgiveness of debt
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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/Capital-duty-may-be-levied-on-the-forgiveness-of/i5ROhEQt8QU/" 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/Capital-duty-may-be-levied-on-the-forgiveness-of/i5ROhEQt8QU/">Capital duty may be levied on the forgiveness of debt</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/Capital-duty-may-be-levied-on-the-forgiveness-of/i5ROhEQt8QU/" 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/Capital-duty-may-be-levied-on-the-forgiveness-of/i5ROhEQt8QU/">Capital duty may be levied on the forgiveness of debt</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>
