| 000 | 01133nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c140643 _d140643 |
||
| 003 | ES-MaIEF | ||
| 005 | 20230613161912.0 | ||
| 007 | ta | ||
| 008 | 190521s2019 ne ||||| |||| 00| 0|spa d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aspa | ||
| 100 | 1 |
_967252 _aWillem, Ward |
|
| 245 | 0 |
_aWithholding taxes within the internal market after Sofina _bchronicle of a death foretold? _c Ward Willems |
|
| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aOn 22 November 2018 the European Court of Justice handed down its judgment in Case C-575/17, Sofina SA, Rebelco SA and Sidro SA on the French rules for taxing dividends distributed to companies in deficit. The article analyses the case. | ||
| 650 | 4 |
_943504 _aEMPRESAS |
|
| 650 | 4 |
_942810 _aDIVIDENDOS |
|
| 650 | 4 |
_945680 _aIMPUESTO DE SOCIEDADES |
|
| 650 | 7 |
_aBLOCKCHAIN _966197 |
|
| 650 | 4 |
_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS |
|
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 773 | 0 |
_9160273 _oOP 2141-B/2019/2 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 28, n. 2, April 2019, p. 101-113 |
|
| 942 | _cART | ||