The Resource Stabili organizzazioni e controllate UE : la normativa italiana contrasta con il diritto comunitario

Stabili organizzazioni e controllate UE : la normativa italiana contrasta con il diritto comunitario

Label
Stabili organizzazioni e controllate UE : la normativa italiana contrasta con il diritto comunitario
Title
Stabili organizzazioni e controllate UE : la normativa italiana contrasta con il diritto comunitario
Creator
Subject
Language
eng
Summary
After analysing the Marks & Spencer Judgment (regarding the possibility for the resident parent company to deduct the losses incurred by non-resident subsidiaries from its taxable profits, if the parent company shows that those losses were not and could not be taken into account in the State of residence of those subsidiaries), the author describes the Italian rules regarding the deductibility of losses between controlled companies, and their incompatibility, following the Judgment, with EU law
Citation source
In: Fiscalità internazionale. - Milanofiori Assago. - Vol. 6 (2008),
http://library.link/vocab/creatorName
Deidda, A
Geographic coverage
  • European Union
  • Europe
Language note
Italian
http://library.link/vocab/subjectName
  • Marks & Spencer case
  • PE
  • subsidiary company
  • CFC
  • ECJ case law
Label
Stabili organizzazioni e controllate UE : la normativa italiana contrasta con il diritto comunitario
Instantiates
Publication
Label
Stabili organizzazioni e controllate UE : la normativa italiana contrasta con il diritto comunitario
Publication

Library Locations

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      52.3736660 4.9336932
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