000 | 01280nab a2200289 c 4500 | ||
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999 |
_c140389 _d140389 |
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003 | ES-MaIEF | ||
005 | 20220711132917.0 | ||
007 | ta | ||
008 | 190409t2019 us ||||| |||| 00| 0|eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
041 | _aeng | ||
100 | 1 |
_965832 _aHemme, Susanne |
|
245 | 0 |
_aA-Brauerei _bCJEU rules exemption from German real estate transfer tax does not constitute State _c by Susanne Hemme |
|
260 | _c2019 | ||
500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
500 | _aResumen. | ||
520 | _aIn this article, the author discusses the Court of Justice of the European Union's judgment in A-Brauerei - holding that an exemption from Germany's real estate transfer tax should not be considered state aid - and looks at the expected impact of the ruling. | ||
650 | 4 |
_948592 _aTRANSMISION DE BIENES |
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650 | 4 |
_948169 _aPROPIEDAD INMOBILIARIA |
|
650 | 4 |
_947460 _aIMPUESTOS |
|
650 | 4 |
_925193 _aALEMANIA |
|
650 | 4 |
_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS |
|
650 | 4 |
_948644 _aUNION EUROPEA |
|
650 | 4 |
_947570 _aJURISPRUDENCIA |
|
773 | 0 |
_9159960 _oOP 138-Bis/2019/93/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 93, n. 10, March 11, 2019, p. 1089-1091 |
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942 | _cART |