The Resource Gaz de France : dividends to companies not listed in the Parent-Subsidiary Directive are not exempt

Gaz de France : dividends to companies not listed in the Parent-Subsidiary Directive are not exempt

Label
Gaz de France : dividends to companies not listed in the Parent-Subsidiary Directive are not exempt
Title
Gaz de France : dividends to companies not listed in the Parent-Subsidiary Directive are not exempt
Creator
Subject
Language
eng
Summary
In Gaz de France the European Court of Justice held that an SAS (société par actions simplifiée) does not fall within the personal scope of the Parent-Subsidiary Directive, as it is not listed in the Annex thereto. Furthermore, it concludes that the exclusion of an SAS from that scope does not constitute unequal treatment. The authors closely examine, and criticize, the rather restrictive approach that led to those conclusions. Subsequently, an overview is provided of the potential implications of Gaz de France
Citation source
In: European taxation. - Amsterdam. - Vol. 50 (2010),
http://library.link/vocab/creatorName
  • Boulogne, G.F
  • Geursen, W.W
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • dividend
  • Parent-Subsidiary Directive
  • hybrid entity
Label
Gaz de France : dividends to companies not listed in the Parent-Subsidiary Directive are not exempt
Instantiates
Publication
Label
Gaz de France : dividends to companies not listed in the Parent-Subsidiary Directive are not exempt
Publication

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