The Resource Opinion Statement ECJ-TF 4/2019 on the ECJ Decision of 26 February 2019 in X-GmbH (Case C-135/17), concerning the application of the German CFC legislation in relation to third countries
Opinion Statement ECJ-TF 4/2019 on the ECJ Decision of 26 February 2019 in X-GmbH (Case C-135/17), concerning the application of the German CFC legislation in relation to third countries
Resource Information
The item Opinion Statement ECJ-TF 4/2019 on the ECJ Decision of 26 February 2019 in X-GmbH (Case C-135/17), concerning the application of the German CFC legislation in relation to third countries 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 Opinion Statement ECJ-TF 4/2019 on the ECJ Decision of 26 February 2019 in X-GmbH (Case C-135/17), concerning the application of the German CFC legislation in relation to third countries 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
- This CFE Opinion Statement, submitted to the EU institutions on 12 December 2019, comments on the decision in X-GmbH (Case C-135/17), in respect of which the Court of Justice of the European Union (Grand Chamber) (ECJ) delivered its decision on 26 February 2019. In general terms, the ECJ largely followed the Opinion given by Advocate General Mengozzi on 5 December 2018
- Language
- eng
- Label
- Opinion Statement ECJ-TF 4/2019 on the ECJ Decision of 26 February 2019 in X-GmbH (Case C-135/17), concerning the application of the German CFC legislation in relation to third countries
- Title
- Opinion Statement ECJ-TF 4/2019 on the ECJ Decision of 26 February 2019 in X-GmbH (Case C-135/17), concerning the application of the German CFC legislation in relation to third countries
- Language
- eng
- Summary
- This CFE Opinion Statement, submitted to the EU institutions on 12 December 2019, comments on the decision in X-GmbH (Case C-135/17), in respect of which the Court of Justice of the European Union (Grand Chamber) (ECJ) delivered its decision on 26 February 2019. In general terms, the ECJ largely followed the Opinion given by Advocate General Mengozzi on 5 December 2018
- Citation source
- In: European taxation. - Amsterdam. - Vol. 60 (2020), no. 4 ; p. 152-157
- Geographic coverage
- Europe
- Language note
- English
- http://bibfra.me/vocab/lite/organizationName
- CFE ECJ Task Force
- http://library.link/vocab/subjectName
-
- CFC
- ECJ case law
- third countries (EU)
- EU Treaty
- Label
- Opinion Statement ECJ-TF 4/2019 on the ECJ Decision of 26 February 2019 in X-GmbH (Case C-135/17), concerning the application of the German CFC legislation in relation to third countries
- Label
- Opinion Statement ECJ-TF 4/2019 on the ECJ Decision of 26 February 2019 in X-GmbH (Case C-135/17), concerning the application of the German CFC legislation in relation to third countries
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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/Opinion-Statement-ECJ-TF-42019-on-the-ECJ/icaoCg88HJc/" 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/Opinion-Statement-ECJ-TF-42019-on-the-ECJ/icaoCg88HJc/">Opinion Statement ECJ-TF 4/2019 on the ECJ Decision of 26 February 2019 in X-GmbH (Case C-135/17), concerning the application of the German CFC legislation in relation to third countries</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/Opinion-Statement-ECJ-TF-42019-on-the-ECJ/icaoCg88HJc/" 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/Opinion-Statement-ECJ-TF-42019-on-the-ECJ/icaoCg88HJc/">Opinion Statement ECJ-TF 4/2019 on the ECJ Decision of 26 February 2019 in X-GmbH (Case C-135/17), concerning the application of the German CFC legislation in relation to third countries</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>
