The Resource Taxation of groups of companies : lessons to be drawn from Oy AA

Taxation of groups of companies : lessons to be drawn from Oy AA

Label
Taxation of groups of companies : lessons to be drawn from Oy AA
Title
Taxation of groups of companies : lessons to be drawn from Oy AA
Creator
Subject
Language
eng
Summary
Taxation of groups of companies is a recurring theme in ECJ case law but it continues to be difficult to determine under which conditions national systems comply with EU law. This article looks at the Oy AA judgment in the ECJ in July 2007 and its impact on taxation of groups on companies. Discussion of the consequences of the European Court of Justice case Oy AA for group taxation, including infringement of freedom of establishment, justifications for the infringement of freedom of establishment, and the proportionality principle
Citation source
In: Tax planning international : European tax service. - London. - (February 2008) ; p. 20-22
http://library.link/vocab/creatorName
Gutmann, D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • group of companies
  • group treatment
  • justification
  • fundamental freedoms
  • proportionality
Label
Taxation of groups of companies : lessons to be drawn from Oy AA
Instantiates
Publication
Label
Taxation of groups of companies : lessons to be drawn from Oy AA
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...