Gaz de France : dividends to companies not listed in the Parent-Subsidiary Directive are not exempt
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The work Gaz de France : dividends to companies not listed in the Parent-Subsidiary Directive are not exempt represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Gaz de France : dividends to companies not listed in the Parent-Subsidiary Directive are not exempt
Resource Information
The work Gaz de France : dividends to companies not listed in the Parent-Subsidiary Directive are not exempt represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Gaz de France : dividends to companies not listed in the Parent-Subsidiary Directive are not exempt
- Language
- eng
- Summary
- In Gaz de France the European Court of Justice held that an SAS (société par actions simplifiée) does not fall within the personal scope of the Parent-Subsidiary Directive, as it is not listed in the Annex thereto. Furthermore, it concludes that the exclusion of an SAS from that scope does not constitute unequal treatment. The authors closely examine, and criticize, the rather restrictive approach that led to those conclusions. Subsequently, an overview is provided of the potential implications of Gaz de France
- Citation source
- In: European taxation. - Amsterdam. - Vol. 50 (2010),
- Geographic coverage
- European Union
- Language note
- English
Context
Context of Gaz de France : dividends to companies not listed in the Parent-Subsidiary Directive are not exemptWork of
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