NAGIOS: RODERIC FUNCIONANDO

Opinion statement ECJ-TF 4/2014 of the CFE on the decision of the European Court of Justice of 23 January 2014 in SCA Group Holding BV et al. (joined cases C-39/13, C-40/13 and C-41/13), on the requirements to form a 'fiscal unity'

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Opinion statement ECJ-TF 4/2014 of the CFE on the decision of the European Court of Justice of 23 January 2014 in SCA Group Holding BV et al. (joined cases C-39/13, C-40/13 and C-41/13), on the requirements to form a 'fiscal unity'

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, Eric
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	2016-06-29T08:48:15Z
dc.date.available	2016-06-29T08:48:15Z
dc.date.issued	2015
dc.identifier.citation	ECJ Task Force (Paul Farmer Garcia Prats, Alfredo Gutmann, Daniel Heydt, Volker Kemmeren, Eric Kofler, Georg (Chair) Lang, Michael Le Mentec, Franck Pistone, Pasquale Raventos-Calvo, Stella Richelle, Isabelle Roedler, Friedrich Kelly Stricklin-Coutinho) 2015 Opinion statement ECJ-TF 4/2014 of the CFE on the decision of the European Court of Justice of 23 January 2014 in SCA Group Holding BV et al. (joined cases C-39/13, C-40/13 and C-41/13), on the requirements to form a 'fiscal unity' European Taxation 55 2/3 116 121
dc.identifier.uri	http://hdl.handle.net/10550/54311
dc.description.abstract	This Opinion Statement analyses the Court's decision in Joined Cases C‑39/13, C‑40/13 and C‑41/13, SCA Group Holding BV et al, of 12 June 2014, concerning the question whether the Netherlands violate the provisions on freedom of establishment if they refuse to form a "fiscal unity" ("fiscale eenheid") between domestic companies in cases where one or more intermediate companies are residents of another Member State (C-39/13 and C-41/13) or (2) the common parent company of two domestic sister companies is resident in another Member State (C-40/13). The Dutch "fiscal unity" treats separate entities as one taxable unit for corporate income tax purposes and hence enables, e.g., the full consolidation of profits and losses and disregarding of internal transactions, including reorganisations.
dc.language.iso	eng
dc.relation.ispartof	European Taxation, 2015, vol. 55, num. 2/3, p. 116-121
dc.subject	Dret financer
dc.title	Opinion statement ECJ-TF 4/2014 of the CFE on the decision of the European Court of Justice of 23 January 2014 in SCA Group Holding BV et al. (joined cases C-39/13, C-40/13 and C-41/13), on the requirements to form a 'fiscal unity'
dc.type	journal article	es_ES
dc.date.updated	2016-06-29T08:48:15Z
dc.identifier.idgrec	113139
dc.rights.accessRights	open access	es_ES