The Resource Austria clarifies third-country impact of ECJ's Lenz decision
Austria clarifies third-country impact of ECJ's Lenz decision
Resource Information
The item Austria clarifies third-country impact of ECJ's Lenz decision represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Austria clarifies third-country impact of ECJ's Lenz decision represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- As a result of the recent Lenz decision of the ECJ, it is acte clair that member states must extend a relief system applied for domestic distributions to distributions from foreign companies. This report discusses how the Austrian Ministry of Finance is interpreting the Lenz decision, in which the ECJ found that Austria's taxation of foreign capital income was discriminatory
- Language
- eng
- Label
- Austria clarifies third-country impact of ECJ's Lenz decision
- Title
- Austria clarifies third-country impact of ECJ's Lenz decision
- Language
- eng
- Summary
- As a result of the recent Lenz decision of the ECJ, it is acte clair that member states must extend a relief system applied for domestic distributions to distributions from foreign companies. This report discusses how the Austrian Ministry of Finance is interpreting the Lenz decision, in which the ECJ found that Austria's taxation of foreign capital income was discriminatory
- Citation source
- In: Tax notes international. - Arlington. - Vol. 36 (2004),
- http://library.link/vocab/creatorName
-
- Aigner, D.J
- Kofler, G.W
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- ECJ case law
- fundamental freedoms
- Label
- Austria clarifies third-country impact of ECJ's Lenz decision
- Label
- Austria clarifies third-country impact of ECJ's Lenz decision
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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/portal/Austria-clarifies-third-country-impact-of-ECJs/2EePDq-t9RM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Austria-clarifies-third-country-impact-of-ECJs/2EePDq-t9RM/">Austria clarifies third-country impact of ECJ's Lenz decision</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/portal/Austria-clarifies-third-country-impact-of-ECJs/2EePDq-t9RM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Austria-clarifies-third-country-impact-of-ECJs/2EePDq-t9RM/">Austria clarifies third-country impact of ECJ's Lenz decision</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
