Brisal AGO : what is the restriction and when is the deduction of directly linked expenditure required by EU law?
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The work Brisal AGO : what is the restriction and when is the deduction of directly linked expenditure required by EU 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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Brisal AGO : what is the restriction and when is the deduction of directly linked expenditure required by EU law?
Resource Information
The work Brisal AGO : what is the restriction and when is the deduction of directly linked expenditure required by EU 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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- Brisal AGO : what is the restriction and when is the deduction of directly linked expenditure required by EU law?
- Language
- eng
- Summary
- Advocate General Kokott delivered her opinion in the matter of Brisal (C-18/15) on 17 March 2016. The matter under dispute is tax withheld from interest payments made by a Portuguese borrower (Brisal) to an Irish lending bank (KBC Finance Ireland) in the years 2005 to 2007. This article considers two issues discussed in the opinion: 1) What is the ristriction: the additional tax burden, or the discriminatory mechanism for calculating the income or profit and a discriminatory rate of tax applied?; and 2) What principle of EU law requires the deduction of directly linked expenses and what rule determines the components to be included?
- Citation source
- In: The EC tax journal. - Oxford. - Vol. 16 (2015-16) ; p. 117-130
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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