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Opinion statement ECJ-TF 3/2014 of the CFE on the decision of the European Court of Justice of 23 January 2014 in DMC (Case-164/12), concerning taxation of unrealized gains upon a reorganization within the UE

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Opinion statement ECJ-TF 3/2014 of the CFE on the decision of the European Court of Justice of 23 January 2014 in DMC (Case-164/12), concerning taxation of unrealized gains upon a reorganization within the UE

dc.contributor.author	ECJ Task Force (Paul Farmer
dc.contributor.author	García Prats, Francisco Alfredo
dc.contributor.author	Gutmann, Daniel
dc.contributor.author	Heydt, Volker
dc.contributor.author	Kemmeren, Erin
dc.contributor.author	Kofler, Georg (Chair)
dc.contributor.author	Lang, Michael
dc.contributor.author	Le Mentec, Franck
dc.contributor.author	Pistone, Pasquale
dc.contributor.author	Raventos-Calvo, Stella
dc.contributor.author	Richelle, Isabelle
dc.contributor.author	Roedler, Friedrich
dc.contributor.author	Kelly Stricklin-Coutinho)
dc.date.accessioned	2016-06-29T08:33:38Z
dc.date.available	2016-06-29T08:33:38Z
dc.date.issued	2015
dc.identifier.citation	ECJ Task Force (Paul Farmer Garcia Prats, Alfredo Gutmann, Daniel Heydt, Volker Kemmeren, Erin Kofler, George (Chair) Lang, Michael Le Mentec, Franck Pistone, Pasquale Raventos-Calvo, Stella Richelle, Isabelle Roedler, Friedrich Kelly Stricklin-Coutinho) 2015 Opinion statement ECJ-TF 3/2014 of the CFE on the decision of the European Court of Justice of 23 January 2014 in DMC (Case-164/12), concerning taxation of unrealized gains upon a reorganization within the UE European Taxation 55 2/3 111 115
dc.identifier.uri	http://hdl.handle.net/10550/54310
dc.description.abstract	This is an Opinion Statement prepared by the CFE ECJ Task Force1 on Case C-164/12, DMC. After illustrating the facts of the DMC case and the preliminary questions, this document will focus on selected critical points from this case by pointing out some differences between it and its most immediate relevant precedent, National Grid Indus, which has been the subject of a previous Opinion Statement by the CFE.4
dc.language.iso	eng
dc.relation.ispartof	European Taxation, 2015, vol. 55, num. 2/3, p. 111-115
dc.subject	Dret financer
dc.title	Opinion statement ECJ-TF 3/2014 of the CFE on the decision of the European Court of Justice of 23 January 2014 in DMC (Case-164/12), concerning taxation of unrealized gains upon a reorganization within the UE
dc.type	journal article	es_ES
dc.date.updated	2016-06-29T08:33:38Z
dc.identifier.idgrec	113138
dc.rights.accessRights	open access	es_ES