The Resource Taxation of interest-free loans; ECJ ruling on Parent- Subsidiary Tax Directive; Taxation of motor vehicles and Article 95 of the EC Treaty
Taxation of interest-free loans; ECJ ruling on Parent- Subsidiary Tax Directive; Taxation of motor vehicles and Article 95 of the EC Treaty
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The item Taxation of interest-free loans; ECJ ruling on Parent- Subsidiary Tax Directive; Taxation of motor vehicles and Article 95 of the EC Treaty 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 Taxation of interest-free loans; ECJ ruling on Parent- Subsidiary Tax Directive; Taxation of motor vehicles and Article 95 of the EC Treaty 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
- Brief comments on case C-287/94 (interpretation of EC Council Directive on capital duties); cases C-283/94, C-291/94 and C-292/94 (Denkavit case) (interpretation of the EC Parent- Subsidiary Tax Directive, and Article 95 of the 1957 EC Treaty of Rome (French tax on motor vehicles discriminates against imported vehicles)
- Label
- Taxation of interest-free loans; ECJ ruling on Parent- Subsidiary Tax Directive; Taxation of motor vehicles and Article 95 of the EC Treaty
- Title
- Taxation of interest-free loans; ECJ ruling on Parent- Subsidiary Tax Directive; Taxation of motor vehicles and Article 95 of the EC Treaty
- Summary
- Brief comments on case C-287/94 (interpretation of EC Council Directive on capital duties); cases C-283/94, C-291/94 and C-292/94 (Denkavit case) (interpretation of the EC Parent- Subsidiary Tax Directive, and Article 95 of the 1957 EC Treaty of Rome (French tax on motor vehicles discriminates against imported vehicles)
- Citation source
- In: Tax Planning International. - London. - Vol. 24 (1997),
- http://library.link/vocab/creatorName
-
- Liebman, H.M
- Sherman, P.T
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
- case law
- Label
- Taxation of interest-free loans; ECJ ruling on Parent- Subsidiary Tax Directive; Taxation of motor vehicles and Article 95 of the EC Treaty
- Label
- Taxation of interest-free loans; ECJ ruling on Parent- Subsidiary Tax Directive; Taxation of motor vehicles and Article 95 of the EC Treaty
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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/Taxation-of-interest-free-loans-ECJ-ruling-on/-z5WDo9x6ak/" 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/Taxation-of-interest-free-loans-ECJ-ruling-on/-z5WDo9x6ak/">Taxation of interest-free loans; ECJ ruling on Parent- Subsidiary Tax Directive; Taxation of motor vehicles and Article 95 of the EC Treaty</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>
