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How does the CJEU's case law on cross - border loss relief apply to cross - border mergers and divisions ? Ivo Vande Velde

By: Van de Velde, Ivo.
Material type: ArticleArticlePublisher: 2016Subject(s): EMPRESAS | CONCENTRACION | OPERACIONES TRANSFRONTERIZAS | PERDIDAS | IMPUESTOS | UNION EUROPEA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | JURISPRUDENCIA | COMENTARIOS In: EC Tax Review v. 25, n. 3, June 2016, p. 132-145
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OP 2141-B/2016/3-3 (Browse shelf) Available OP 2141-B/2016/3-3

Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

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