The Resource Haribo : request for a preliminary ruling in Austrian case on foreign participation

Haribo : request for a preliminary ruling in Austrian case on foreign participation

Label
Haribo : request for a preliminary ruling in Austrian case on foreign participation
Title
Haribo : request for a preliminary ruling in Austrian case on foreign participation
Creator
Subject
Language
eng
Summary
Comments on the Austrian case Haribo UFS Linz, RV/0611-L/05 pending before the ECJ (C-436/08), which concerns the question whether the infringement of EC law may be cured by applying the credit method (for cross-border portfolio dividends) as opposed to the generally applicable exemption method (for domestic dividends of any kind and cross-border non-portfolio dividends)
Citation source
In: Highlights & Insights on European taxation. - Deventer. - Vol. 2 (2009), no. 2 ; p. 59-75
http://library.link/vocab/creatorName
  • Kofler, G.W
  • Schindler, C.P
Geographic coverage
European Union
Language note
  • English
  • German
http://library.link/vocab/subjectName
  • ECJ case law
  • cross-border dividend
Label
Haribo : request for a preliminary ruling in Austrian case on foreign participation
Instantiates
Publication
Label
Haribo : request for a preliminary ruling in Austrian case on foreign participation
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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