| 000 | 01174nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c141163 _d141163 |
||
| 003 | ES-MaIEF | ||
| 005 | 20230614152353.0 | ||
| 007 | ta | ||
| 008 | 190924s2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_a Hulten, L. C. van _967505 |
|
| 245 |
_aSvig og misbrug _bthe Danish anti - abuse cases _c L. C. van Hulten & J. J. A. M. Korving |
||
| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _a This article discusses the judgments in the European Court of Justice cases T Danmark and Y Denmark Aps (joined cases C-116/16 and C-117/16) and N Luxembourg 1 (C-115/16). The authors analyse how these judgments relate to other developments relating to the prevention of tax abuse. | ||
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 650 | 4 |
_942656 _aEVASION FISCAL |
|
| 650 | 4 |
_aDINAMARCA _942730 |
|
| 650 | 4 |
_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611 |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 700 | 1 |
_952128 _aKorving, Jasper |
|
| 773 | 0 |
_9161017 _oOP 2141/2019/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, n. 8/9, August / September 2019, p. 793-800 |
|
| 942 | _cART | ||