The Resource Rs Lexel AB : Neues vom EuGH zu Zinsabzugsverboten und dessen Bedeutung für Paragr. 12 Abs 1 Z 10 KStG = The Lexel AB Case : new CJEU case law on interest deduction rules and its relevance for Sec 12 Para 1 No 10 Austrian Corporate Income Tax Act

Rs Lexel AB : Neues vom EuGH zu Zinsabzugsverboten und dessen Bedeutung für Paragr. 12 Abs 1 Z 10 KStG = The Lexel AB Case : new CJEU case law on interest deduction rules and its relevance for Sec 12 Para 1 No 10 Austrian Corporate Income Tax Act

Label
Rs Lexel AB : Neues vom EuGH zu Zinsabzugsverboten und dessen Bedeutung für Paragr. 12 Abs 1 Z 10 KStG = The Lexel AB Case : new CJEU case law on interest deduction rules and its relevance for Sec 12 Para 1 No 10 Austrian Corporate Income Tax Act
Title
Rs Lexel AB : Neues vom EuGH zu Zinsabzugsverboten und dessen Bedeutung für Paragr. 12 Abs 1 Z 10 KStG = The Lexel AB Case : new CJEU case law on interest deduction rules and its relevance for Sec 12 Para 1 No 10 Austrian Corporate Income Tax Act
Creator
Subject
Language
  • ger
  • eng
Summary
In a recent judgment, the European Court of Justice ruled that the Swedish interest deduction rules are incompatible with the freedom of establishment. Under the disputed rule intercompany cross-border interest deduction was denied unless the borrower could prove that the main reason for the debt was not that the group wanted to obtain a substantial tax benefit. Due to the similarities of the Swedish rules with Sec 12 para 1 no 10 CITA, the case law is of particular relevance for assessing whether Sec 12 para 1 no 10 CITA is compatible with EU law. The authors summarise the judgment and analyse its impact on Sec 12 para 1 no 10 CITA
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 31 (2021), no. 3 ; p. 137-144
http://library.link/vocab/creatorName
  • Jerabek, R
  • Neubauer, N
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • interest deduction
  • intercompany loan
  • fundamental freedoms
Label
Rs Lexel AB : Neues vom EuGH zu Zinsabzugsverboten und dessen Bedeutung für Paragr. 12 Abs 1 Z 10 KStG = The Lexel AB Case : new CJEU case law on interest deduction rules and its relevance for Sec 12 Para 1 No 10 Austrian Corporate Income Tax Act
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/R-S/SWI/3_137-144.pdf
Instantiates
Publication
Note
20210817
Label
Rs Lexel AB : Neues vom EuGH zu Zinsabzugsverboten und dessen Bedeutung für Paragr. 12 Abs 1 Z 10 KStG = The Lexel AB Case : new CJEU case law on interest deduction rules and its relevance for Sec 12 Para 1 No 10 Austrian Corporate Income Tax Act
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/R-S/SWI/3_137-144.pdf
Publication
Note
20210817

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