The Resource The Esab case (C-231/05) and the future of group taxation regimes in EU
The Esab case (C-231/05) and the future of group taxation regimes in EU
Resource Information
The item The Esab case (C-231/05) and the future of group taxation regimes in EU 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 Esab case (C-231/05) and the future of group taxation regimes in EU 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 the Esab case on the domestic law group taxation regime in Finland, pending at the European Court of Justice. As in the Marks & Spencer case, the question is whether and to what extent the domestic law group treatment has to be applied in intra-EU cross-border situations
- Language
- eng
- Label
- The Esab case (C-231/05) and the future of group taxation regimes in EU
- Title
- The Esab case (C-231/05) and the future of group taxation regimes in EU
- Language
- eng
- Summary
- This article discusses the Esab case on the domestic law group taxation regime in Finland, pending at the European Court of Justice. As in the Marks & Spencer case, the question is whether and to what extent the domestic law group treatment has to be applied in intra-EU cross-border situations
- Citation source
- In: Intertax. - The Hague. - Vol. 33 (2005),
- http://library.link/vocab/creatorName
- Helminen, M
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- ECJ case law
- group treatment
- Label
- The Esab case (C-231/05) and the future of group taxation regimes in EU
- Label
- The Esab case (C-231/05) and the future of group taxation regimes in EU
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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-Esab-case-C-23105-and-the-future-of-group/5l6J53v1SEQ/" 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-Esab-case-C-23105-and-the-future-of-group/5l6J53v1SEQ/">The Esab case (C-231/05) and the future of group taxation regimes in EU</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-Esab-case-C-23105-and-the-future-of-group/5l6J53v1SEQ/" 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-Esab-case-C-23105-and-the-future-of-group/5l6J53v1SEQ/">The Esab case (C-231/05) and the future of group taxation regimes in EU</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>
