CJEU says Denmark must grant loss relief for final cross-border losses by Tom O'Shea
By: O'Shea, Tom
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Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Artículos | IEF | IEF | OP 138-Bis/2018/92/9-2 (Browse shelf) | Available | OP 138-Bis/2018/92/9-2 |
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OP 138-Bis/2018/92/8-4 Argentina's comprehensive 2018 tax reform | OP 138-Bis/2018/92/9 Tax Notes International | OP 138-Bis/2018/92/9-1 Interpreting the MLI | OP 138-Bis/2018/92/9-2 CJEU says Denmark must grant loss relief for final cross-border losses | OP 138-Bis/2019/93/10 Tax Notes International | OP 138-Bis/2019/93/10-1 Using impact evaluation to examine domestic and international cooperative compliance programs | OP 138-Bis/2019/93/10-2 China's individual income tax exemption system |
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In this article, the author discusses the Court of Justice of the European Union's judgment in Bevola, in which it found that Danish group relief rules are incompatible with the freedom of establishment.
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