The Resource I.N.R. (sociétés) - convention Belgique-Italie - etablissement stable - chantier - prestation intellectuelle

I.N.R. (sociétés) - convention Belgique-Italie - etablissement stable - chantier - prestation intellectuelle

Label
I.N.R. (sociétés) - convention Belgique-Italie - etablissement stable - chantier - prestation intellectuelle
Title
I.N.R. (sociétés) - convention Belgique-Italie - etablissement stable - chantier - prestation intellectuelle
Creator
Subject
Summary
Note on the interpretation of Article XIV in a decision of the Belgian Court of Appeal, S.F.W.I. v. Belgium. In that case, Italian engineering corporation that had contracted to study, design and supervise the construction of a plant in Belgium was held not to have a permanent establishment in Belgium merely because it had non-exclusive and limited access to space at the Belgian construction site for the performance of those services
Citation source
In: Revue générale de fiscalité. - Bruxelles. - Vol. 23 (1992),
http://library.link/vocab/creatorName
Moureaux, E
Geographic coverage
European Union
Language note
French
http://library.link/vocab/subjectName
  • case law
  • construction project
  • PE
Label
I.N.R. (sociétés) - convention Belgique-Italie - etablissement stable - chantier - prestation intellectuelle
Instantiates
Publication
Label
I.N.R. (sociétés) - convention Belgique-Italie - etablissement stable - chantier - prestation intellectuelle
Publication

Library Locations

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      52.3736660 4.9336932
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