The Resource Capital duty may be levied on the forgiveness of debt

Capital duty may be levied on the forgiveness of debt

Label
Capital duty may be levied on the forgiveness of debt
Title
Capital duty may be levied on the forgiveness of debt
Creator
Subject
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
  • forgiveness of a debt
Label
Capital duty may be levied on the forgiveness of debt
Instantiates
Publication
Label
Capital duty may be levied on the forgiveness of debt
Publication

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