The Resource Concept of "nominal amount" : EEC Directive concerning indirect taxes on the raising of capital

Concept of "nominal amount" : EEC Directive concerning indirect taxes on the raising of capital

Label
Concept of "nominal amount" : EEC Directive concerning indirect taxes on the raising of capital
Title
Concept of "nominal amount" : EEC Directive concerning indirect taxes on the raising of capital
Creator
Subject
Language
eng
Summary
A case decided by the European Court of Justice involved a limited partnership in the Federal Republic of Germany that was converted into a capital company and that, upon the conversion, was assessed a capital duty by the German tax authorities. This note discusses the Court's opinion in which it considered the questions referred to it by the German Tax Court regarding the interpretation of certain provisions of the Council Directive on the raising of capital
Citation source
In: European taxation. - Amsterdam. - Vol. 24 (1984),
http://library.link/vocab/creatorName
Thiel, S. van
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • nominal capital
  • capital duty
  • reorganization
Label
Concept of "nominal amount" : EEC Directive concerning indirect taxes on the raising of capital
Instantiates
Publication
Label
Concept of "nominal amount" : EEC Directive concerning indirect taxes on the raising of capital
Publication

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