| 000 | 01275nab a2200301 c 4500 | ||
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| 003 | ES-MaIEF | ||
| 005 | 20190104122000.0 | ||
| 007 | ta | ||
| 008 | 181220t2018 us ||||| ||||||0| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_952007 _aO'Shea, Tom |
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| 245 |
_aCJEU says Denmark must grant loss relief for final cross-border losses _c by Tom O'Shea |
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| 260 | _c2018 | ||
| 500 | _aDisponible también en formato electrónico a través de la Biblioteca del IEF. | ||
| 520 | _aIn this article, the author discusses the Court of Justice of the European Union's judgment in Bevola, in which it found that Danish group relief rules are incompatible with the freedom of establishment. | ||
| 650 | 4 |
_932211 _aGRUPOS DE EMPRESAS |
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| 650 | 4 |
_947874 _aOPERACIONES INTRACOMUNITARIAS |
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| 650 | 4 |
_947978 _aPERDIDAS |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_aDINAMARCA _942730 |
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| 650 | 4 |
_951249 _aLIBERTAD DE ESTABLECIMIENTO Y SERVICIOS |
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| 650 | 4 |
_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS |
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| 650 | 4 |
_948644 _aUNION EUROPEA |
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| 650 | 4 |
_947570 _aJURISPRUDENCIA |
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| 773 | 0 |
_9158367 _oOP 138-Bis/2018/92/7 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 92, n. 9, November 26, 2018, p. 911-915 |
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| 942 | _cART | ||
| 999 |
_c139529 _d139529 |
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