000			01480nab a2200229 c 4500
999			_c144499 _d144499
003			ES-MaIEF
005			20210805121459.0
007			ta
008			210805t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969160 _aJankowski, Jakub
245		0	_aTax consolidation regime in European Union _btowards one unified approach among all Member States? _c Jakub Jankowski
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aThe article presents the current scope of harmonization of tax consolidation systems within the European Union. On the grounds of the Court of Justice of the European Union judgments, the author identifies issues of group taxation that are already actually harmonized despite the lack of a formal directive or ordinance. The conducted analysis confirms that the Member States currently do not have full discretion in the construction of their domestic tax consolidation regimes. The country lawmaker will have to rethink once again such elements as the eligible entities, the types of tax integrations or the scope of tax advantages granted solely to the companies acting as a single tax entity.
650		4	_940606 _aCONSOLIDACION
650		4	_945680 _aIMPUESTO DE SOCIEDADES
650		4	_aUNION EUROPEA _948644
773	0		_9165343 _oOP 2141-B/2021/3 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 30, Issue 3, June 2021, p. 120-135 _s
942			_cART