000 | 01086nab a2200265 c 4500 | ||
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999 |
_c138685 _d138685 |
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003 | ES-MaIEF | ||
005 | 20230125181838.0 | ||
007 | ta | ||
008 | 180824s2018 ne ||||| |||| 00| 0|eng d | ||
040 |
_aES-MaIEF _bapa _cES-MaIEF |
||
041 | _aeng | ||
100 | 1 |
_aIsmer, Roland _95110 |
|
245 | 0 |
_aSelectivity in corporate tax matters after World Duty Free _ba tale of two consistencies revisited _c Roland Ismer & Sophia Piotrowski |
|
260 | _c2018 | ||
504 | _aBibliografía. | ||
520 | _aIn December 2016, the European Court of Justice published its decision in World Duty Free Group (C-20/15 and 21/15). This article explores the judgment's implications for corporate taxation. | ||
650 | 4 |
_945680 _aIMPUESTO DE SOCIEDADES |
|
650 | 4 |
_964535 _aUNIÓN EUROPEA |
|
650 | 4 |
_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611 |
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650 | 4 |
_aJURISPRUDENCIA _947570 |
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650 | 4 |
_933442 _aCOMENTARIOS |
|
700 |
_959253 _aPiotrowski, Sophia |
||
773 | 0 |
_9156926 _oOP 2141/2018/2 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 46, n. 2, February 2018, p. 156-166 |
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942 | _cART |