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 - 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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