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
  • spa
  • 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)
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/O-Q/QUINFI/8_175-196.pdf
Instantiates
Publication
Note
20210622
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)
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/O-Q/QUINFI/8_175-196.pdf
Publication
Note
20210622

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