| 000 | 01251nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c138357 _d138357 |
||
| 003 | ES-MaIEF | ||
| 005 | 20221221170100.0 | ||
| 007 | ta | ||
| 008 | 180621s2018 uk ||||| |||| 00| 0|eng d | ||
| 040 | _cES-MaIEF | ||
| 100 | 1 |
_958066 _aDuttine, Tino |
|
| 245 |
_aGermany limitation on benefits rules _btwo cases, one decision _c Tino Duttine |
||
| 260 | _c2018 | ||
| 500 | _aDisponible también en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aInbound investors into Germany have welcomed a decision by the CJEU, relating to two cases; both brought an action against the German Federal Tax Office before the fiscal court in Cologne on the ground that the German limitation on benefits provision is incompatible with the European Parent-Subsidiary Directive and the freedom of establishment. | ||
| 650 | 4 |
_945091 _aINVERSIONES EXTRANJERAS |
|
| 650 | 4 |
_932314 _aBENEFICIOS |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_953911 _aINCUMPLIMIENTO DEL DERECHO COMUNITARIO |
|
| 650 | 4 |
_942622 _aESTABLECIMIENTO PERMANENTE |
|
| 650 | 4 |
_925193 _aALEMANIA |
|
| 773 | 0 |
_9156390 _oOP 804/2018/4 _tTax Planning International Review _w(IEF)124527 _x 0309-7900 _g v. 45, n. 4, April 2018, p. 27-30 |
|
| 942 | _cART | ||