| 000 | 01319nab a2200289 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190131150157.0 | ||
| 007 | ta | ||
| 008 | 190131t2018 us ||||| |||| 00| 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 | 0 |
_aGerman trade tax rules breached EU law, says CJEU _c by Tom O'Shea |
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| 260 | _c2018 | ||
| 500 | _aDisponible también en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author analyses the Court of Justice of the European Union's judgment in EV (Case C-685/16), in which the Court held that German trade tax rules that treated a deduction of profits from shareholdings in a company established in a non-EU member state more strictly than a similar deduction for an EU-based company breached EU law. | ||
| 650 | 4 |
_941769 _aDEDUCCIONES |
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| 650 | 4 |
_945680 _aIMPUESTO DE SOCIEDADES |
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| 650 | 4 |
_932314 _aBENEFICIOS |
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| 650 | 4 |
_925193 _aALEMANIA |
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| 650 | 4 |
_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS |
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| 650 | 4 |
_947570 _aJURISPRUDENCIA |
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| 650 | 4 |
_948644 _aUNION EUROPEA |
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| 773 | 0 |
_9158485 _oOP 138-Bis/2018/92/8 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 92, n. 8, November 19, 2018, p. 797-800 |
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| 942 | _cART | ||
| 999 |
_c139809 _d139809 |
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