The Resource Libertad de establecimiento y consolidación fiscal vertical y horizontal : el asunto B y otros (C-749/18) = Freedom of establishment and vertical and horizontal fiscal consolidation : case B and others (C-749/18)

Libertad de establecimiento y consolidación fiscal vertical y horizontal : el asunto B y otros (C-749/18) = Freedom of establishment and vertical and horizontal fiscal consolidation : case B and others (C-749/18)

Label
Libertad de establecimiento y consolidación fiscal vertical y horizontal : el asunto B y otros (C-749/18) = Freedom of establishment and vertical and horizontal fiscal consolidation : case B and others (C-749/18)
Title
Libertad de establecimiento y consolidación fiscal vertical y horizontal : el asunto B y otros (C-749/18) = Freedom of establishment and vertical and horizontal fiscal consolidation : case B and others (C-749/18)
Creator
Subject
Language
eng
Summary
This work refers to the CJEU in case B and others (C-749/18) in which the following was questioned : whether the compatibility with the freedom of establishment of a national regulation allowed a group of companies (if they met certain requirements) access to a vertical fiscal consolidation regime, but did not allow access to a horizontal fiscal consolidation. Furthermore, said judgment addresses the consequences of the imposition of certain formal requirements by the national legislation in question
Citation source
In: Quincena fiscal. - Cizur Menor. - (2021), no. 8 ; p. 175-196
http://library.link/vocab/creatorName
Barciela Pérez, J.A
Geographic coverage
  • Europe
  • European Union
Language note
Spanish
http://library.link/vocab/subjectName
  • ECJ case law
  • fundamental freedoms
  • group of companies
  • vertical equity
  • horizontal equity
  • equivalence principle
  • effectiveness principle
Label
Libertad de establecimiento y consolidación fiscal vertical y horizontal : el asunto B y otros (C-749/18) = Freedom of establishment and vertical and horizontal fiscal consolidation : case B and others (C-749/18)
Instantiates
Publication
Label
Libertad de establecimiento y consolidación fiscal vertical y horizontal : el asunto B y otros (C-749/18) = Freedom of establishment and vertical and horizontal fiscal consolidation : case B and others (C-749/18)
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932