O'Shea, Tom
German trade tax rules breached EU law, says CJEU / by Tom O'Shea .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author analyses the Court of Justice of the European Union's judgment in EV (Case C-685/16), in which the Court held that German trade tax rules that treated a deduction of profits from shareholdings in a company established in a non-EU member state more strictly than a similar deduction for an EU-based company breached EU law.
DEDUCCIONES
IMPUESTO DE SOCIEDADES
BENEFICIOS
ALEMANIA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
JURISPRUDENCIA
UNION EUROPEA
Tax Notes International 1048-3306 v. 92, n. 8, November 19, 2018, p. 797-800
German trade tax rules breached EU law, says CJEU / by Tom O'Shea .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author analyses the Court of Justice of the European Union's judgment in EV (Case C-685/16), in which the Court held that German trade tax rules that treated a deduction of profits from shareholdings in a company established in a non-EU member state more strictly than a similar deduction for an EU-based company breached EU law.
DEDUCCIONES
IMPUESTO DE SOCIEDADES
BENEFICIOS
ALEMANIA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
JURISPRUDENCIA
UNION EUROPEA
Tax Notes International 1048-3306 v. 92, n. 8, November 19, 2018, p. 797-800