Régimen polaco de financiación por deudas y por acciones a la luz del principio de neutralidad y del Derecho y la jurisprudencia comunitarios

Documentos citados

• Lankhorst-Hohorst GmbH v Finanzamt Steinfurt.
• Lammers & Van Cleeff NV v Belgische Staat.
• Belgian State - SPF Finances v Truck Center SA.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.



Ver todas las citas

• Banque Fédérative du Crédit Mutuel v Ministre de l’Économie, des Finances et de l’Industrie.
• Denkavit Internationaal BV and Denkavit France SARL v Ministre de l'Économie, des Finances et de l'Industrie.
• Société Bautiaa contra Directeur des services fiscaux des Landes y Société française maritime contra Directeur des services fiscaux du Finistère.
• University of Huddersfield Higher Education Corporation v Commissioners of Customs & Excise.
• Amurta SGPS v Inspecteur van de Belastingdienst/Amsterdam.
• Anneliese Lenz v Finanzlandesdirektion für Tirol.
• Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue.
• Ministre des Finances v Jean-Claude Weidert and Élisabeth Paulus.
• BUPA Hospitals Ltd and Goldsborough Developments Ltd v Commissioners of Customs & Excise.
• Mark Kerckhaert and Bernadette Morres v Belgische Staat.
• Optimus - Telecomunicações SA v Fazenda Pública.
• 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 2004/76/EC OF 29.4.2004 AMENDING DIRECTIVE 2003/49/EC AS REGARDS THE POSSIBILITY FOR CERTAIN MEMBER STATES TO APPLY TRANSITIONAL PERIODS FOR THE APPLICATION OF 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 of 17 July 1969 concerning indirect taxes on the raising of capital (69/335/EEC)
• Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital
• Treaty establishing the European Community