The Resource Papillon : group consolidation should be available for indirectly owned subsidiary

Papillon : group consolidation should be available for indirectly owned subsidiary

Label
Papillon : group consolidation should be available for indirectly owned subsidiary
Title
Papillon : group consolidation should be available for indirectly owned subsidiary
Creator
Subject
Language
eng
Summary
Société Papillon is a company resident in France and it owns 100% of shares in a company APC resident in Netherlands which holds 99.99 % shares in a company which is resident in France. Regarding the application for group consolidation regime ECJ handed down its judgement in a case on 27 November 2008. Article 52 of the Treaty (now, after amendment, Article 43 EC) is to be interpreted as meaning that it precludes legislation of a Member State by virtue of which a group tax regime is made available to a parent company which is resident in that Member State and holds subsidiaries and sub-subsidiaries which are also resident in that State, but is unavailable to such a parent company if its resident sub-subsidiaries are held through a subsidiary which is resident in another Member State
Citation source
In: Highlights & Insights on European taxation. - Deventer. - Vol. 2 (2009), no. 1 ; p. 44-54
http://library.link/vocab/creatorName
Douma, S.C.W
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • subsidiary company
  • group treatment
  • ECJ case law
Label
Papillon : group consolidation should be available for indirectly owned subsidiary
Instantiates
Publication
Label
Papillon : group consolidation should be available for indirectly owned subsidiary
Publication

Library Locations

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