CROSS-BORDER LOSS COMPENSATION -- THE ECJ'S DECISION IN MARKS & SPENCER AND HOW IT WAS MISINTERPRETED IN THE NETHERLANDS - During the period that Marks & Spencer was pending before the European Court of Justice, the Netherlands State Secretary announced his intention to facilitate cross-border fiscal unities in the context of the proposal for a revised Corporate Income Tax Act in the Netherlands ...
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|Authors:||Hurk, Hans van den|
Bulletin for international taxation. - Amsterdam, ISSN 0007-4624, ZDB-ID 22171599. - Vol. 60.2006, 5, p. 178-186
Hurk, Hans van den, (2004)
DOES THE REACH OF THE EUROPEAN COURT OF JUSTICE EXTEND BEYOND THE EUROPEAN UNION? - The recent decision of the European Court of Justice (ECJ) in the Jany case, which originated from the Netherlands, concerned the claim made by East European prostitutes -- Based on the association agreements concluded by the European Union with Poland and the Czech Republic -- That they should be able to work and ...
Hurk, Hans van den, (2002)
ARTICLES - DID THE ECJ'S DECISION IN SAINT-GOBAIN CHANGE INTERNATIONAL TAX LAW? The decision of the European Court of Justice in Saint-Gobain has important ramifications for the taxation of companies and their branches in the European Union in cross-border situations, where the branch and company are located in different EU Member States. The decision has attracted much comment. Some commentators ...
Hurk, Hans van den, (2001)
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