The Resource The Lankhorst-Hohorst case : the ECJ finds German thin capitalization rules incompatible with freedom of establishment

The Lankhorst-Hohorst case : the ECJ finds German thin capitalization rules incompatible with freedom of establishment

Label
The Lankhorst-Hohorst case : the ECJ finds German thin capitalization rules incompatible with freedom of establishment
Title
The Lankhorst-Hohorst case : the ECJ finds German thin capitalization rules incompatible with freedom of establishment
Creator
Subject
Language
eng
Summary
Examines the consequences of the ECJ ruling for EU member states applying thin capitalization rules and its significance for other tax measures designed to protect the national tax base against erosion
Citation source
In: EC tax review. - The Hague. - Vol. 12 (2003),
http://library.link/vocab/creatorName
  • Gutmann, D
  • Hinnekens, L
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • EU tax law
  • non-discrimination
  • thin capitalization
Label
The Lankhorst-Hohorst case : the ECJ finds German thin capitalization rules incompatible with freedom of establishment
Instantiates
Publication
Label
The Lankhorst-Hohorst case : the ECJ finds German thin capitalization rules incompatible with freedom of establishment
Publication

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