The Resource Taxation of interest-free loans; ECJ ruling on Parent- Subsidiary Tax Directive; Taxation of motor vehicles and Article 95 of the EC Treaty

Taxation of interest-free loans; ECJ ruling on Parent- Subsidiary Tax Directive; Taxation of motor vehicles and Article 95 of the EC Treaty

Label
Taxation of interest-free loans; ECJ ruling on Parent- Subsidiary Tax Directive; Taxation of motor vehicles and Article 95 of the EC Treaty
Title
Taxation of interest-free loans; ECJ ruling on Parent- Subsidiary Tax Directive; Taxation of motor vehicles and Article 95 of the EC Treaty
Creator
Subject
Language
eng
Summary
Brief comments on case C-287/94 (interpretation of EC Council Directive on capital duties); cases C-283/94, C-291/94 and C-292/94 (Denkavit case) (interpretation of the EC Parent- Subsidiary Tax Directive, and Article 95 of the 1957 EC Treaty of Rome (French tax on motor vehicles discriminates against imported vehicles)
Citation source
In: Tax Planning International. - London. - Vol. 24 (1997),
http://library.link/vocab/creatorName
  • Liebman, H.M
  • Sherman, P.T
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
case law
Label
Taxation of interest-free loans; ECJ ruling on Parent- Subsidiary Tax Directive; Taxation of motor vehicles and Article 95 of the EC Treaty
Instantiates
Publication
Label
Taxation of interest-free loans; ECJ ruling on Parent- Subsidiary Tax Directive; Taxation of motor vehicles and Article 95 of the EC Treaty
Publication

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