The Resource Opinion statement ECJ-TF 2/2018 on the ECJ decision of 7 September 2017 in Eqiom (Case C-6/16), concerning the compatibility of the French anti-abuse rule regarding outbound dividends with the EU Parent-Subsidiary Directive (2011/96) and the fundamental freedoms
Opinion statement ECJ-TF 2/2018 on the ECJ decision of 7 September 2017 in Eqiom (Case C-6/16), concerning the compatibility of the French anti-abuse rule regarding outbound dividends with the EU Parent-Subsidiary Directive (2011/96) and the fundamental freedoms
Resource Information
The item Opinion statement ECJ-TF 2/2018 on the ECJ decision of 7 September 2017 in Eqiom (Case C-6/16), concerning the compatibility of the French anti-abuse rule regarding outbound dividends with the EU Parent-Subsidiary Directive (2011/96) and the fundamental freedoms 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 2/2018 on the ECJ decision of 7 September 2017 in Eqiom (Case C-6/16), concerning the compatibility of the French anti-abuse rule regarding outbound dividends with the EU Parent-Subsidiary Directive (2011/96) and the fundamental freedoms 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 European Institutions in May 2018, addresses the ECJ's decision in Eqiom (Case C-6/16), which concerns the EU law compatibility of the French anti-abuse rule regarding outbound dividends
- Language
- eng
- Label
- Opinion statement ECJ-TF 2/2018 on the ECJ decision of 7 September 2017 in Eqiom (Case C-6/16), concerning the compatibility of the French anti-abuse rule regarding outbound dividends with the EU Parent-Subsidiary Directive (2011/96) and the fundamental freedoms
- Title
- Opinion statement ECJ-TF 2/2018 on the ECJ decision of 7 September 2017 in Eqiom (Case C-6/16), concerning the compatibility of the French anti-abuse rule regarding outbound dividends with the EU Parent-Subsidiary Directive (2011/96) and the fundamental freedoms
- Language
- eng
- Summary
- This CFE Opinion statement, submitted to the European Institutions in May 2018, addresses the ECJ's decision in Eqiom (Case C-6/16), which concerns the EU law compatibility of the French anti-abuse rule regarding outbound dividends
- Citation source
- In: European taxation. - Amsterdam. - Vol. 58 (2018), no. 10 ; p. 471-478
- Geographic coverage
- European Union
- Language note
- English
- http://bibfra.me/vocab/lite/organizationName
- CFE ECJ Task Force
- http://library.link/vocab/subjectName
-
- ECJ case law
- anti-avoidance
- Parent-Subsidiary Directive
- fundamental freedoms
- outbound transaction
- dividend
- Label
- Opinion statement ECJ-TF 2/2018 on the ECJ decision of 7 September 2017 in Eqiom (Case C-6/16), concerning the compatibility of the French anti-abuse rule regarding outbound dividends with the EU Parent-Subsidiary Directive (2011/96) and the fundamental freedoms
- Label
- Opinion statement ECJ-TF 2/2018 on the ECJ decision of 7 September 2017 in Eqiom (Case C-6/16), concerning the compatibility of the French anti-abuse rule regarding outbound dividends with the EU Parent-Subsidiary Directive (2011/96) and the fundamental freedoms
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Data Citation of the Item Opinion statement ECJ-TF 2/2018 on the ECJ decision of 7 September 2017 in Eqiom (Case C-6/16), concerning the compatibility of the French anti-abuse rule regarding outbound dividends with the EU Parent-Subsidiary Directive (2011/96) and the fundamental freedoms
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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-22018-on-the-ECJ/adZExaK7pZE/" 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-22018-on-the-ECJ/adZExaK7pZE/">Opinion statement ECJ-TF 2/2018 on the ECJ decision of 7 September 2017 in Eqiom (Case C-6/16), concerning the compatibility of the French anti-abuse rule regarding outbound dividends with the EU Parent-Subsidiary Directive (2011/96) and the fundamental freedoms</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>
