La doble imposición jurídica como obstáculo para la internacionalización de las empresas: el papel de las convenciones y las medidas fiscales nacionales

Documentos citados

• Margarete Block v Finanzamt Kaufbeuren.
• European Commission v Republic of Hungary.
• European Commission v Kingdom of Belgium.
• Egon Schempp v Finanzamt München V.
• Gerhard Dijkman and Maria Dijkman-Lavaleije v Belgische Staat.



Ver todas las citas

• Marie Lindfors.
• Columbus Container Services BVBA & Co. v Finanzamt Bielefeld-Innenstadt.
• Hans-Jürgen Ritter-Coulais and Monique Ritter-Coulais v Finanzamt Germersheim.
• 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
• Council Directive 2014/48/EU of 24 March 2014 amending Directive 2003/48/EC on taxation of savings income in the form of interest payments
• Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
• Council Directive of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC)
• Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments
• Treaty establishing the European Community