Hoor, Oliver R.
German anti-abuse legislation and EU law incompatible after all / Oliver R. Hoor and Andreas Medler .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
The CJEU's decision in two recent landmark cases involving German anti-abuse legislation has confirmed that taxpayers are free to rely on their EU freedoms when structuring investments as long as the underlying contractual arrangements are not 'wholly artificial arrangements'.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
ALEMANIA
INCUMPLIMIENTO DEL DERECHO COMUNITARIO
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
ELUSION FISCAL
Medler, Andreas
Tax Planning International Review 0309-7900 v. 45, n. 2, February 2018, p. 4-8
German anti-abuse legislation and EU law incompatible after all / Oliver R. Hoor and Andreas Medler .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
The CJEU's decision in two recent landmark cases involving German anti-abuse legislation has confirmed that taxpayers are free to rely on their EU freedoms when structuring investments as long as the underlying contractual arrangements are not 'wholly artificial arrangements'.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCIÓN
ALEMANIA
INCUMPLIMIENTO DEL DERECHO COMUNITARIO
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
ELUSION FISCAL
Medler, Andreas
Tax Planning International Review 0309-7900 v. 45, n. 2, February 2018, p. 4-8