O'Shea, Tom
N Luxembourg 1 CJEU finds directive benefits can be denied in abusive situations / Tom O'Shea .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author discusses the Court of Justice of the European Union's recent judgment in N Luxembourg 1, addressing the abuse of exemptions contained in the interest and royalties directive.
PROPIEDAD INTELECTUAL
IMPUESTOS
EXENCIONES TRIBUTARIAS
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
COMENTARIOS
Tax Notes International 1048-3306 v. 94, n. 4, April 22, 2019, p. 335-343
N Luxembourg 1 CJEU finds directive benefits can be denied in abusive situations / Tom O'Shea .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author discusses the Court of Justice of the European Union's recent judgment in N Luxembourg 1, addressing the abuse of exemptions contained in the interest and royalties directive.
PROPIEDAD INTELECTUAL
IMPUESTOS
EXENCIONES TRIBUTARIAS
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
COMENTARIOS
Tax Notes International 1048-3306 v. 94, n. 4, April 22, 2019, p. 335-343