| 000 | 01454nab a2200325 c 4500 | ||
|---|---|---|---|
| 999 |
_c138331 _d138331 |
||
| 003 | ES-MaIEF | ||
| 005 | 20221221165009.0 | ||
| 007 | ta | ||
| 008 | 180620s2018 uk ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_956015 _aHoor, Oliver R. |
|
| 245 | 0 |
_aGerman anti-abuse legislation and EU law _bincompatible after all _c Oliver R. Hoor and Andreas Medler |
|
| 260 | _c2018 | ||
| 500 | _aDisponible también en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aThe CJEU's decision in two recent landmark cases involving German anti-abuse legislation has confirmed that taxpayers are free to rely on their EU freedoms when structuring investments as long as the underlying contractual arrangements are not 'wholly artificial arrangements'. | ||
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_944029 _aEVASION FISCAL |
|
| 650 | 4 |
_954712 _aPREVENCIÓN |
|
| 650 | 4 |
_925193 _aALEMANIA |
|
| 650 | 4 |
_953911 _aINCUMPLIMIENTO DEL DERECHO COMUNITARIO |
|
| 650 | 4 |
_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS |
|
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 650 | 4 |
_947570 _aJURISPRUDENCIA |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 700 | 1 |
_966214 _aMedler, Andreas |
|
| 773 | 0 |
_9156536 _oOP 804/2018/2 _tTax Planning International Review _w(IEF)124527 _x 0309-7900 _g v. 45, n. 2, February 2018, p. 4-8 |
|
| 942 | _cART | ||