CJEU - recent developments in direct taxation 2019

Resource Information

The instance CJEU - recent developments in direct taxation 2019 represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

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Label

CJEU - recent developments in direct taxation 2019

Instantiates

• CJEU - recent developments in direct taxation 2019

Publication

• Wien, Linde, 2020
• Wein, Linde, 2020

Contents

• The Starbucks decision of the General Court (Cases T-760/15 and T-636/16) : stepping stone towards a sustainable solution?
• Peters, C.
• ; p. 1-16
• Hungary: Tesco (Case C-323/18), Vodafone (Case C-75/18), Google Ireland Limited (Case C-482/18)
• Szudoczky, R.
• Karolyi, B.
• ; p. 17-50
• Belgium: Recent and pending CJEU Cases
• Traversa, E.
• Van de Velden, K.
• ; p. 51-70
• Sweden: Cross-border loss deductions
• Wiman, B.
• ; p. 71-80
• Italy: Cadeddu (C-667/17); HB v INPS and IC v INPS (C-168/19 and C-169/19); Société Génerale (C-565/18)
• Arginelli, P.
• ; p. 81-98
• Spain: Amortization of Financial Goodwill Resulting from the Acquisition of Shareholdings in Non-Resident Companies in Light of State Aid Rules
• Cid, J. M. Almudí
• ; p. 99-112
• Portugal: Taxation of capital gains from real estate properties and the EU Fundamental Freedoms: a never-ending story?
• Tracana, D.
• Fernandes, J. Almeida
• ; p. 113-124
• Germany: C-480/17 Montag, C-135/17 X GmbH, C-685/16 EV
• Rust, A.
• ; p. 125-142
• Germany: College Pension Plan of British Columbia, Wächtler and A-Brauerei
• Ismer, R.
• Ruß, J.
• ; p. 143-156
• Austria: Vorarlberger Landes- und Hypothekenbank AG (C-625/17)
• Staringer, C.
• ; p. 157 -164
• Denmark: Beneficial ownership and abuse of rights
• Hansen, S.F.
• ; p. 165-176
• Finland: Recent and pending CJEU Cases
• Äimä, K.
• Kokko
• ; p. 177-194
• Luxembourg: Recent and pending CJEU cases : fiscal unity, taxpayers' fundamental rights and the FIAT case
• Pantazatou, K.
• ; p. 195-228
• The Apple State aid case
• Haslehner, W.
• Ancora, A.
• ; p. 229-248
• France: CJEU recent cases
• Milsztajn, D.
• ; p. 249-262
• Request for a preliminary ruling from the European Court of Justice (request for precautionary measures, Case C-420/19)
• Õismaa, R.
• ; p. 263-274
• Bulgaria: Withholding tax on dividend payments to Gibraltar
• Lazarov, I.
• ; p. 275-286

Extent

XIV, 312 p.

Isbn

9783707342345

Record ID

u120178