Nochmals: Betriebsstättenverluste, Verfassungs- und Europarecht : eine Erwiderung auf Kessler/Schmitt/Janson, IStR 2003, 307
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The work Nochmals: Betriebsstättenverluste, Verfassungs- und Europarecht : eine Erwiderung auf Kessler/Schmitt/Janson, IStR 2003, 307 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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Nochmals: Betriebsstättenverluste, Verfassungs- und Europarecht : eine Erwiderung auf Kessler/Schmitt/Janson, IStR 2003, 307
Resource Information
The work Nochmals: Betriebsstättenverluste, Verfassungs- und Europarecht : eine Erwiderung auf Kessler/Schmitt/Janson, IStR 2003, 307 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
- Nochmals: Betriebsstättenverluste, Verfassungs- und Europarecht : eine Erwiderung auf Kessler/Schmitt/Janson, IStR 2003, 307
- Language
- eng
- Summary
- In a decision dated 25 September 2001, the Austrian Supreme Tax Court held that losses incurred in a German permanent establishment of an Austrian company have to be taken into account for purposes of the determination of the tax payable in Austria. In a reply to a comment on this decision by Kessler/Schmitt/Janson (see IStR 2003, p. 307), questions of constitutional law and EC law arising from this decision and from similar cases by the German Federal Tax court are addressed
- Citation source
- In: Internationales Steuerrecht. - München. - Vol. 12 (2003), no. 21 ; p. 734-736
- Geographic coverage
- International
- Language note
- German
Context
Context of Nochmals: Betriebsstättenverluste, Verfassungs- und Europarecht : eine Erwiderung auf Kessler/Schmitt/Janson, IStR 2003, 307Work of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/aFFEvJUTP48/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/aFFEvJUTP48/">Nochmals: Betriebsstättenverluste, Verfassungs- und Europarecht : eine Erwiderung auf Kessler/Schmitt/Janson, IStR 2003, 307</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
