EC Tax Scene ECJ RULES AUSTRIAN TREATMENT OF FOREIGN PORTFOLIO DIVIDENDS PARTIALLY INCOMPATIBLE WITH EU LAW

被引:0
|
作者
Weismann, Michael [1 ]
Apfelthaler, Petra [1 ]
机构
[1] Deloitte Austria, Vienna, Austria
来源
INTERTAX | 2011年 / 39卷 / 05期
关键词
D O I
暂无
中图分类号
D9 [法律]; DF [法律];
学科分类号
0301 ;
摘要
引用
收藏
页码:293 / 294
页数:2
相关论文
共 26 条
  • [1] EC Tax Scene Dutch Withholding Tax Rules As Applied to FIIs Partially Incompatible with EC Law
    van den Hurk, Hans
    Weening, Gerben
    van den Broek, Harm
    Korving, Jasper
    [J]. INTERTAX, 2008, 36 (8-9): : 410 - +
  • [2] EC Tax Scene ECJ Rules French Withholding Tax on Outbound Dividends Violates EC Treaty
    Rainer, Anno
    [J]. INTERTAX, 2007, 35 (02): : 134 - +
  • [3] EC Tax Scene ECJ Rules UK CFC Legislation Contrary to EC Law
    Tomsett, Eric
    [J]. INTERTAX, 2006, 34 (11):
  • [4] EC Tax Scene ECJ Rules on German Restriction on Foreign Sub Losses
    Rainer, Anno
    Renier, Philippe
    [J]. INTERTAX, 2007, 35 (6-7): : 419 - +
  • [5] EC Tax Scene ECJ Rules on Dutch Exit Tax
    van den Hurk, Hans
    Weening, Gerben
    Korving, Jasper
    [J]. INTERTAX, 2006, 34 (11): : 575 - U54
  • [6] EC Tax Scene ECJ CONCLUDES DUTCH RESTRICTIONS ON MORTGAGE INTEREST DEDUCTION INCOMPATIBLE WITH EC LAW
    van den Hurk, Hans
    Weening, Gerben
    [J]. INTERTAX, 2009, 37 (01): : 81 - 82
  • [7] EC Tax Scene ECJ Rules on Finnish Intragroup Transfers
    Rainer, Anno
    Renier, Philippe
    Tomsett, Eric
    [J]. INTERTAX, 2007, 35 (10): : 598 - 605
  • [8] EC Tax Scene ECJ Rules in Marks & Spencer Case
    Tomsett, Eric
    [J]. INTERTAX, 2006, 34 (02): : 120 - 121
  • [9] EC Tax Scene ECJ Rules on German Deduction of Tax Advisory Fees
    Thoemmes, Otmar
    [J]. INTERTAX, 2006, 34 (10): : 522 - 522
  • [10] EC Tax Scene ECJ RULES DUTCH OPTION TO BE TREATED AS RESIDENT TAXPAYER CANNOT JUSTIFY INFRINGEMENT OF EC LAW
    van den Hurk, Hans
    Korving, Jasper
    Thoemmes, Otmar
    Linn, Alexander
    Nakhai, Katja
    Mueller, Stefan
    [J]. INTERTAX, 2010, 38 (6-7): : 384 - 387