| 000 | 01200nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c140635 _d140635 |
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| 003 | ES-MaIEF | ||
| 005 | 20220711133231.0 | ||
| 007 | ta | ||
| 008 | 190521t2019 us ||||| |||| 00| 0|spa d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aspa | ||
| 100 | 1 |
_952007 _aO'Shea, Tom |
|
| 245 | 0 |
_aN Luxembourg 1 _bCJEU finds directive benefits can be denied in abusive situations _c Tom O'Shea |
|
| 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 recent judgment in N Luxembourg 1, addressing the abuse of exemptions contained in the interest and royalties directive. | ||
| 650 | 4 |
_942409 _aPROPIEDAD INTELECTUAL |
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| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_944038 _aEXENCIONES TRIBUTARIAS |
|
| 650 | 4 |
_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS |
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| 650 |
_aUNION EUROPEA _948644 |
||
| 650 |
_aJURISPRUDENCIA _947570 |
||
| 650 |
_aCOMENTARIOS _937885 |
||
| 773 | 0 |
_9160300 _oOP 138-Bis/2019/94/4 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 94, n. 4, April 22, 2019, p. 335-343 |
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| 942 | _cART | ||