Fiscale eindafrekening voor vennootschappen : zetelverplaatsing, zekerheidsstelling en step-ups
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The work Fiscale eindafrekening voor vennootschappen : zetelverplaatsing, zekerheidsstelling en step-ups represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Fiscale eindafrekening voor vennootschappen : zetelverplaatsing, zekerheidsstelling en step-ups
Resource Information
The work Fiscale eindafrekening voor vennootschappen : zetelverplaatsing, zekerheidsstelling en step-ups represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Fiscale eindafrekening voor vennootschappen : zetelverplaatsing, zekerheidsstelling en step-ups
- Language
- eng
- Summary
- Comments on the decision of the European Court of Justice (ECJ) in the National Grid Indus case. The authors focus on the question whether the decision is in line with the EC Treaty freedoms and with the decisions in the Hughes de Lasteyrie du Saillant and N cases. In addition, the authors give their view on whether the tax authories may request a guarantee for tax deferral and whether they may charge collection interest. The last part deals with the question whether the new residence state can be obliged to grant a step-up based on the territoritality principle
- Citation source
- In: Weekblad fiscaal recht. - Deventer. - Vol. 141 (2012),
- Geographic coverage
- Europe
- Language note
- Dutch
Context
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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/resource/2uPQvvLioW0/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/2uPQvvLioW0/">Fiscale eindafrekening voor vennootschappen : zetelverplaatsing, zekerheidsstelling en step-ups</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>
