Los impuestos de salida en la normativa alemana a la luz de los casos De Lasteyrie du Saillant e N

Documentos citados

• Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie.
• Überseering BV v Nordic Construction Company Baumanagement GmbH (NCC).
• The Queen v H. M. Treasury and Commissioners of Inland Revenue, ex parte Daily Mail and General Trust plc.
• Request for a preliminary ruling from Landgericht Koblenz.
• Kamer van Koophandel en Fabrieken voor Amsterdam v Inspire Art Ltd.



Ver todas las citas

• Finanzamt Köln-Altstadt v Roland Schumacker.
• N v Inspecteur van de Belastingdienst Oost/kantoor Almelo.
• Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of the agricultural levies and customs duties
• Directive 2005/56/EC of the European Parliament and of the Council of 26 October 2005 on cross-border mergers of limited liability companies (Text with EEA relevance)
• Council Directive of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the fields of direct taxation and value added tax (77/799/EEC)
• Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE)
• Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434/EEC 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States
• Treaty establishing the European Community