Die Kapitalverkehrsfreiheit und Kapitalbeteiligungen in der EuGH-Rechtsprechung = The free movement of capital and shareholdings in ECJ case law
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The work Die Kapitalverkehrsfreiheit und Kapitalbeteiligungen in der EuGH-Rechtsprechung = The free movement of capital and shareholdings in ECJ case law 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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Die Kapitalverkehrsfreiheit und Kapitalbeteiligungen in der EuGH-Rechtsprechung = The free movement of capital and shareholdings in ECJ case law
Resource Information
The work Die Kapitalverkehrsfreiheit und Kapitalbeteiligungen in der EuGH-Rechtsprechung = The free movement of capital and shareholdings in ECJ case law 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
- Die Kapitalverkehrsfreiheit und Kapitalbeteiligungen in der EuGH-Rechtsprechung = The free movement of capital and shareholdings in ECJ case law
- Language
- eng
- Summary
- The free movement of capital is the only EU freedom that is also valid in relation to third countries. Therefore, determining whether the free movement of capital and/or the freedom of establishment apply to a restrictive measure concerning shareholdings is an essential issue. So far ECJ case law has not given clear guidance on the criteria for delimiting these two freedoms. The author gives a critical overview of ECJ case law on the application of the free movement of capital on shareholdings in direct taxation and also takes a closer look at the corresponding ECJ case law in company law
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 21 (2011),
- Geographic coverage
- European Union
- Language note
-
- German
- German
Context
Context of Die Kapitalverkehrsfreiheit und Kapitalbeteiligungen in der EuGH-Rechtsprechung = The free movement of capital and shareholdings in ECJ case lawWork of
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