The Resource The UK's equivalent of s590 at the Court of Justice of the European Union

The UK's equivalent of s590 at the Court of Justice of the European Union

Label
The UK's equivalent of s590 at the Court of Justice of the European Union
Title
The UK's equivalent of s590 at the Court of Justice of the European Union
Creator
Subject
Language
eng
Summary
This article discusses how the Court of Justice of the European Union (ECJ) has deemed the UK equivalent of Ireland's s590 TCA 1997 to be contrary to EU law. It looks at the ECJ decision and its continuing impact for anti-avoidance provisions as they pertain to 'wholly artificial arrangements'
Citation source
In: Irish tax review. - Dublin. - Vol. 28 (2015),
http://library.link/vocab/creatorName
Maguire, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • anti-avoidance
  • fundamental freedoms
  • capital gains tax
  • non-resident company
  • close company
Label
The UK's equivalent of s590 at the Court of Justice of the European Union
Instantiates
Publication
Label
The UK's equivalent of s590 at the Court of Justice of the European Union
Publication

Library Locations

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