Final Settlement Taxes for Companies: Transfer of Seats, Interest Charges, Guarantees and Step-Ups in Value

Journal
Hurk, H.T.P.M. van den; van den Broek, H.; Korving, J.J.A.M.
European Union; Netherlands
Bulletin for International Taxation 2013 (Volume 67), No. 4/5
PriceUSD 45

The authors examine whether or not the decision of the Court of Justice of the European Union (ECJ) in National Grid Indus is in line with the EU treaty freedoms and the decisions in de Lasteyrie du Saillant and “N”, focussing on the specific issues that arise from these ECJ cases.