The Resource De fiscale eenheid in de vennootschapsbelasting in EU-rechtelijk perspectief
De fiscale eenheid in de vennootschapsbelasting in EU-rechtelijk perspectief
Resource Information
The item De fiscale eenheid in de vennootschapsbelasting in EU-rechtelijk perspectief 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 De fiscale eenheid in de vennootschapsbelasting in EU-rechtelijk perspectief 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
- This article explains recent developments in the Dutch group taxation system under the corporate income tax. The author discusses the law to modify the group taxation system and preliminary rulings requests to the European Court of Justice by the Dutch supreme court with respect the so called per-element approach
- Language
- eng
- Label
- De fiscale eenheid in de vennootschapsbelasting in EU-rechtelijk perspectief
- Title
- De fiscale eenheid in de vennootschapsbelasting in EU-rechtelijk perspectief
- Language
- eng
- Summary
- This article explains recent developments in the Dutch group taxation system under the corporate income tax. The author discusses the law to modify the group taxation system and preliminary rulings requests to the European Court of Justice by the Dutch supreme court with respect the so called per-element approach
- Citation source
- In: Tijdschrift fiscaal ondernemingsrecht. - Deventer. - (2016), no. 146 ; p. 121-143
- http://library.link/vocab/creatorName
- Kok, Q.W.J.C.H
- Geographic coverage
-
- European Union
- Europe
- Language note
- Dutch
- http://library.link/vocab/subjectName
-
- group treatment
- ECJ case law
- Label
- De fiscale eenheid in de vennootschapsbelasting in EU-rechtelijk perspectief
- Label
- De fiscale eenheid in de vennootschapsbelasting in EU-rechtelijk perspectief
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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/De-fiscale-eenheid-in-de-vennootschapsbelasting/l8xjl9JzNGI/" 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/De-fiscale-eenheid-in-de-vennootschapsbelasting/l8xjl9JzNGI/">De fiscale eenheid in de vennootschapsbelasting in EU-rechtelijk perspectief</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/De-fiscale-eenheid-in-de-vennootschapsbelasting/l8xjl9JzNGI/" 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/De-fiscale-eenheid-in-de-vennootschapsbelasting/l8xjl9JzNGI/">De fiscale eenheid in de vennootschapsbelasting in EU-rechtelijk perspectief</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>
