The Resource Firmenwertabschreibung auch für EU-Erwerbe - die Schlussanträge der Generalanwältin = Goodwill amortization also for acquisitions of EU participations - opinion of the Advocate General

Firmenwertabschreibung auch für EU-Erwerbe - die Schlussanträge der Generalanwältin = Goodwill amortization also for acquisitions of EU participations - opinion of the Advocate General

Label
Firmenwertabschreibung auch für EU-Erwerbe - die Schlussanträge der Generalanwältin = Goodwill amortization also for acquisitions of EU participations - opinion of the Advocate General
Title
Firmenwertabschreibung auch für EU-Erwerbe - die Schlussanträge der Generalanwältin = Goodwill amortization also for acquisitions of EU participations - opinion of the Advocate General
Creator
Subject
Language
eng
Summary
This article analyses Advocate General Kokott's opinion in Case C-66/14 concerning Austrian goodwill amortization. Among other things, the opinion gives valuable hints on the relationship between state aid rules and the fundamental freedoms in tax cases
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 25 (2015),
http://library.link/vocab/creatorName
  • Damböck, A
  • Stürzlinger, B
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • goodwill
  • State aid
  • fundamental freedoms
Label
Firmenwertabschreibung auch für EU-Erwerbe - die Schlussanträge der Generalanwältin = Goodwill amortization also for acquisitions of EU participations - opinion of the Advocate General
Instantiates
Publication
Label
Firmenwertabschreibung auch für EU-Erwerbe - die Schlussanträge der Generalanwältin = Goodwill amortization also for acquisitions of EU participations - opinion of the Advocate General
Publication

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