| 000 | 01386nab a2200313 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190206114833.0 | ||
| 007 | ta | ||
| 008 | 190205t2018 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 |
_aCJEU examines "deferred taxation" under the Merger Directive and the freedom of establishment _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 discusses the Marc Jacob judgment, in which the Court of Justice of the European Union considered whether French rules on taxing an exchange of shares, in particular rules on deferred taxation, were compatible with the EU Merger Directive and the freedom of establishment. | ||
| 650 | 4 |
_93357 _aACCIONES |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_947929 _aPAGOS DIFERIDOS |
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| 650 | 4 |
_944475 _aFRANCIA |
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| 650 | 4 |
_942622 _aESTABLECIMIENTO PERMANENTE |
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| 650 | 4 |
_940471 _aCONCENTRACION |
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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 |
_9158504 _oOP 138-Bis/2018/92/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 92, n. 10, December 3, 2018, p. 981-986 |
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| 942 | _cART | ||
| 999 |
_c139819 _d139819 |
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