Výsledky vyhledávání - "EU law compatibility"

Auswirkungen der Investmentsteuerreform betreffend Vereinbarkeit mit EU-Recht, Verhinderung von Steuersparmodellen und Steuervereinfachung

Autor: Anzinger, Heribert, Haslehner, Werner, Tappen, Falko

The InvStG 2018 addressed the various concerns raised from an EU law perspective prior to the reform. The reform of investment tax law can therefore be considered a success in this respect. Explicit disadvantages for cross-border situations existing

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______2658::243ef3fec0f02379eb4e08d3cd0c3157
http://orbilu.uni.lu/handle/10993/55523

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Akademický článek

ARE THE NEW POLISH TAX RULES REGARDING PARTNERSHIPS LIMITED BY SHARES IN BREACH OF EU LAW? ANALYSIS OF AMENDMENTS TO THE POLISH INCOME TAX ACT 2014 IN THE LIGHT OF ECJ CASE LAW

Autor: Kopeć, Agnieszka

Publikováno v: Ekonomia i Prawo. Economics and Law / Economics and Law. 14(2):205-219

Externí odkaz: https://www.ceeol.com/search/article-detail?id=442034

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Akademický článek

ARE THE NEW POLISH TAX RULES REGARDING PARTNERSHIPS LIMITED BY SHARES IN BREACH OF EU LAW? ANALYSIS OF AMENDMENTS TO THE POLISH INCOME TAX ACT 2014 IN THE LIGHT OF ECJ CASE LAW

Autor: Agnieszka Kopec

Publikováno v: Ekonomia i Prawo, Vol 14, Iss 2, Pp 205-219 (2015)

With effect from 1 January 2014, the Polish Parliament introduced amendments to the Polish Corporate and Personal Income Tax Acts, which primarily affect the taxation of a partnership limited by shares (SKA) by including it into the category of corpo

Externí odkaz: https://doaj.org/article/c3903742e524450aa5eb2fd9a55a0bcd

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