The 2007 Leiden Alumni Forum on Recent and Pending Direct Taxation Cases before the European Court of Justice

Paolo Arginelli; Michele Gusmeroli

The 2007 Leiden Alumni Forum on Recent and Pending Direct Taxation Cases before the European Court of Justice

Paolo Arginelli, Michele Gusmeroli

Università Cattolica del Sacro Cuore

Risultato della ricerca: Contributo in rivista › Articolo › peer review

Abstract

Discussions on ECJ case law on permanent establishment losses in the EU (Lidl Belgium, Stahlwerk Ergste Westig and Deutsche Shell), cross-border dividends (Orange European Smallcap Fund) and infringement procedures on outbound dividends: the case of Italy

Lingua originale	Inglese
pagine (da-a)	312-325
Numero di pagine	14
Rivista	Intertax
Stato di pubblicazione	Pubblicato - 2008

Keywords

Direct taxation
EUROPEAN UNION LAW
cross-border dividends
intra-group losses

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title = "The 2007 Leiden Alumni Forum on Recent and Pending Direct Taxation Cases before the European Court of Justice",

abstract = "Discussions on ECJ case law on permanent establishment losses in the EU (Lidl Belgium, Stahlwerk Ergste Westig and Deutsche Shell), cross-border dividends (Orange European Smallcap Fund) and infringement procedures on outbound dividends: the case of Italy",

keywords = "Direct taxation, EUROPEAN UNION LAW, cross-border dividends, intra-group losses, Direct taxation, EUROPEAN UNION LAW, cross-border dividends, intra-group losses",

author = "Paolo Arginelli and Michele Gusmeroli",

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KW - EUROPEAN UNION LAW

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KW - intra-group losses

KW - Direct taxation

KW - EUROPEAN UNION LAW

KW - cross-border dividends

KW - intra-group losses

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The 2007 Leiden Alumni Forum on Recent and Pending Direct Taxation Cases before the European Court of Justice

Abstract

Keywords

Altri file e collegamenti

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