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

Paolo Arginelli

Risultato della ricerca: Contributo in rivistaArticolo in rivista

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).
Lingua originaleEnglish
pagine (da-a)1-8
Numero di pagine8
RivistaEUROPEAN TAXATION
Volume2017
Stato di pubblicazionePubblicato - 2017

Keywords

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

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