The Subject-to-Tax Requirement in the EU Parent-Subsidiary Directive (2011/96)

Paolo Arginelli

Research output: Contribution to journalArticle

Abstract

In this article, the author analyses the requirement in the EU Parent-Subsidiary Directive (2011/96) for a company to be subject to one of the taxes listed in Annex I, Part B of the Directive, without the possibility of an option or of being exempt, or to any other tax that may be substituted for any of those taxes, particularly in light of the recent decision of the Court of Justice of the European Union (ECJ) in Wereldhave (Case C-448/15).
Original languageEnglish
Pages (from-to)1-8
Number of pages8
JournalEUROPEAN TAXATION
Volume2017
Publication statusPublished - 2017

Keywords

  • Court of Justice of the European Union
  • Parent-Subsidiary Directive

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