The Resource Decision of the Supreme Court (Cour de Cassation/Hof van Cassatie) of February 15, 1980 : permanent establishment

Decision of the Supreme Court (Cour de Cassation/Hof van Cassatie) of February 15, 1980 : permanent establishment

Label
Decision of the Supreme Court (Cour de Cassation/Hof van Cassatie) of February 15, 1980 : permanent establishment
Title
Decision of the Supreme Court (Cour de Cassation/Hof van Cassatie) of February 15, 1980 : permanent establishment
Subject
Summary
Case note discussing a decision of the Belgian Supreme Court in which the Court held that rental income from the mere letting of real property abroad is not income derived from a foreign permanent establishment. The case involved a Belgian company owning real estate in the Germany
Citation source
In: European taxation. - Amsterdam. - Vol. 21 (1981),
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • PE
  • immovable property
  • rent
  • tax treaty
Label
Decision of the Supreme Court (Cour de Cassation/Hof van Cassatie) of February 15, 1980 : permanent establishment
Instantiates
Publication
Label
Decision of the Supreme Court (Cour de Cassation/Hof van Cassatie) of February 15, 1980 : permanent establishment
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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