The Resource The ECJ as a protector of tax optimization via holding companies
The ECJ as a protector of tax optimization via holding companies
Resource Information
The item The ECJ as a protector of tax optimization via holding companies 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 The ECJ as a protector of tax optimization via holding companies 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 article discusses and analyses the European Court of Justice cases Eqiom (C-6/16), Deister Holding/Juhler Holding (C-504/16 & C-613/16) and Hornbach-Baumarkt (C-382/16)
- Language
- eng
- Label
- The ECJ as a protector of tax optimization via holding companies
- Title
- The ECJ as a protector of tax optimization via holding companies
- Language
- eng
- Summary
- This article discusses and analyses the European Court of Justice cases Eqiom (C-6/16), Deister Holding/Juhler Holding (C-504/16 & C-613/16) and Hornbach-Baumarkt (C-382/16)
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 47 (2019), no. 3 ; p. 312-323
- http://library.link/vocab/creatorName
- Kuźniacki, B
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- ECJ case law
- holding company
- fundamental freedoms
- Parent-Subsidiary Directive
- justification
- Label
- The ECJ as a protector of tax optimization via holding companies
- Label
- The ECJ as a protector of tax optimization via holding companies
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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/The-ECJ-as-a-protector-of-tax-optimization-via/1FR4QYrKjdk/" 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/The-ECJ-as-a-protector-of-tax-optimization-via/1FR4QYrKjdk/">The ECJ as a protector of tax optimization via holding companies</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/The-ECJ-as-a-protector-of-tax-optimization-via/1FR4QYrKjdk/" 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/The-ECJ-as-a-protector-of-tax-optimization-via/1FR4QYrKjdk/">The ECJ as a protector of tax optimization via holding companies</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>
