Tipo de documentos
Año
Fecha: 11-Nov-1980
(Request for a preliminary ruling from the Østre Landsret (High Court of Eastern Denmark, Denmark)) (Request for a preliminary ruling— Directive 2003/49/EC on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (Interest and Royalties Directive)— Concept of beneficial ...
Fecha: 11-Nov-1980
(Request for a preliminary ruling— Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (Parent-Subsidiary Directive)— Need for a beneficial owner of dividend payments— Abuse of possible tax arrangements— Criteria for abuse through avoidance of withholding tax— ...
Fecha: 11-Nov-1980
(Request for a preliminary ruling— Directive 2003/49/EC on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (Interest and Royalties Directive)— Concept of beneficial owner— Acting in one’s own name on behalf of a third party— Effect of the commentaries on the OECD M...