O'Shea, Tom
CJEU examines "deferred taxation" under the Merger Directive and the freedom of establishment / by Tom O'Shea .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author discusses the Marc Jacob judgment, in which the Court of Justice of the European Union considered whether French rules on taxing an exchange of shares, in particular rules on deferred taxation, were compatible with the EU Merger Directive and the freedom of establishment.
ACCIONES
IMPUESTOS
PAGOS DIFERIDOS
FRANCIA
ESTABLECIMIENTO PERMANENTE
CONCENTRACION
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
Tax Notes International 1048-3306 v. 92, n. 10, December 3, 2018, p. 981-986
CJEU examines "deferred taxation" under the Merger Directive and the freedom of establishment / by Tom O'Shea .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author discusses the Marc Jacob judgment, in which the Court of Justice of the European Union considered whether French rules on taxing an exchange of shares, in particular rules on deferred taxation, were compatible with the EU Merger Directive and the freedom of establishment.
ACCIONES
IMPUESTOS
PAGOS DIFERIDOS
FRANCIA
ESTABLECIMIENTO PERMANENTE
CONCENTRACION
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
Tax Notes International 1048-3306 v. 92, n. 10, December 3, 2018, p. 981-986