CJEU examines "deferred taxation" under the Merger Directive and the freedom of establishment by Tom O'Shea
By: O'Shea, Tom
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Material type: 
ArticlePublisher: 2018Subject(s): ACCIONES | IMPUESTOS | PAGOS DIFERIDOS | FRANCIA | ESTABLECIMIENTO PERMANENTE | CONCENTRACION | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
Tax Notes International v. 92, n. 10, December 3, 2018, p. 981-986Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2018/92/10-3 (Browse shelf) | Available | OP 138-Bis/2018/92/10-3 |
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.
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