The Resource European Court of Justice rules on Parent-Subsidiary Directive

European Court of Justice rules on Parent-Subsidiary Directive

Label
European Court of Justice rules on Parent-Subsidiary Directive
Title
European Court of Justice rules on Parent-Subsidiary Directive
Creator
Subject
Summary
ECJ decision of 17 October 1996 (cases C-283/94, C- 291/94 and C- 292/94, Denkavit, VITIC and Vormeer). In this article the author notes that in the context of the EC's Parent-Subsidiary and Merger Directives, the member states must base their anti-abuse measures on the "principles of strict interpretation and proportionality"
Citation source
In: Tax Notes International. - Arlington. - Vol. 13 (1996),
http://library.link/vocab/creatorName
Rainer, A. (Anno)
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • Parent-Subsidiary Directive
  • proportionality
Label
European Court of Justice rules on Parent-Subsidiary Directive
Instantiates
Publication
Abbreviated title
TaxNint
Label
European Court of Justice rules on Parent-Subsidiary Directive
Publication
Abbreviated title
TaxNint

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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