H&I 2017/425
Hornbach-Baumarkt. EU law does not preclude German transfer pricing rules. Advocate General
CJ 14-12-2017, C-382/16 (Conclusie) (Hornbach-Baumarkt)
- Instantie
Court of Justice of the European Union
- Datum
14 december 2017
- Zaaknummer
C-382/16
- Roepnaam
Hornbach-Baumarkt
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Europees belastingrecht / Algemeen
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 31‑05‑2018
Conclusie, Court of Justice of the European Union, 14‑12‑2017
Beroepschrift, Court of Justice of the European Union, 11‑07‑2016
Essentie
Hornbach-Baumarkt. EU law does not preclude German transfer pricing rules. Advocate General
Samenvatting
Opinion of Advocate General Bobek in the case Hornbach-Baumarkt. Article 49 TFEU, in conjunction with Article 54 TFEU, (formerly Article 43 TEC, in conjunction with Article 48 EC), does not preclude legislation of a Member State which provides that income of a resident taxpayer derived from business relations with a company established in another Member State in which that taxpayer has a direct or indirect shareholding of at least 25% and with which that taxpayer has agreed terms that depart from those that would ... Verder lezen? Log in om dit document te bekijken.