Resumen
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Extracto
El ámbito de aplicación subjetivo de la Directiva Matriz/Filial y los requisitos previstos en su anexo: ¿pueden beneficiarse de la Directiva las entidades constituidas en Gibraltar? Análisis de la STJUE de 2 de abril de 2020, GVC Services (Bulgaria), (asunto 458/18)
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Documentos citados
- Ley del Impuesto sobre la Renta de no Residentes (Real Decreto Legislativo 5/2004, de 5 de marzo) - Artículo 14
- Proceedings brought by A Oy.
- Gaz de France - Berliner Investissement SA v Bundeszentralamt für Steuern.
- Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States (codified version)
- Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States