The Resource EuGH Report 2/06

EuGH Report 2/06

Label
EuGH Report 2/06
Title
EuGH Report 2/06
Creator
Subject
Language
eng
Summary
This article discusses the ECJ decision in the Bouanich case concerning the Swedish taxation of non-residents on gains derived from the repurchase of own shares; the case Van Hilen-van der Heiden on the Dutch exit provision concerning inheritance tax and the Keller Holding case on financing costs for foreign participations. The second part describes important ECJ VAT decisions (Optigen, Fulcrum and Bond House) concerning the treatment of an intermediary which involuntarily became part of a carousel fraud and the Halifax case concerning abuse
Citation source
In: Steuer Revue = Revue fiscale. - Muri-Bern. - Vol. 61 (2006),
http://library.link/vocab/creatorName
  • Luuk, J.O
  • Oesterhelt, S
  • Winzap, M
Geographic coverage
European Union
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • share buy-back
  • loss relief
  • inheritance tax
  • abuse of rights
  • carousel fraud
Label
EuGH Report 2/06
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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