Product Type
Condition
Binding
Collectible Attributes
Free Shipping
Seller Location
Seller Rating
Published by LAP LAMBERT Academic Publishing Sep 2016, 2016
ISBN 10: 3659957631ISBN 13: 9783659957635
Seller: BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, Germany
Book Print on Demand
Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -In November 2012 the European Court of Justice delivered its second judgement in Test Claimants in the FII Group Litigation (Case C-35/11). The judgment concerns, inter alia, the treatment of cross border dividends and third state capital movement. In particular, the legislation at issue provided an imputation method for cross border dividends and an exemption method for domestic source dividends. The European Court of Justice decided the case by referring to freedom of establishment and free movement of capital. The outcome of the judgment has been discussed by scholars who believe that the ECJ moved away from its previous settled cases law. For that purpose, the aim of this book is to analyse Case C-35/11. This paper commences with an overview of the domestic and European legislation at issue including questions referred by the national Court, followed by a focus on the treatment of dividends and on article 63 of TFEU. The result of this analysis is that the ECJ did not 'change its mind' and it only follows its jurisprudence. 68 pp. Englisch.
Published by LAP LAMBERT Academic Publishing, 2016
ISBN 10: 3659957631ISBN 13: 9783659957635
Seller: AHA-BUCH GmbH, Einbeck, Germany
Book Print on Demand
Taschenbuch. Condition: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - In November 2012 the European Court of Justice delivered its second judgement in Test Claimants in the FII Group Litigation (Case C-35/11). The judgment concerns, inter alia, the treatment of cross border dividends and third state capital movement. In particular, the legislation at issue provided an imputation method for cross border dividends and an exemption method for domestic source dividends. The European Court of Justice decided the case by referring to freedom of establishment and free movement of capital. The outcome of the judgment has been discussed by scholars who believe that the ECJ moved away from its previous settled cases law. For that purpose, the aim of this book is to analyse Case C-35/11. This paper commences with an overview of the domestic and European legislation at issue including questions referred by the national Court, followed by a focus on the treatment of dividends and on article 63 of TFEU. The result of this analysis is that the ECJ did not 'change its mind' and it only follows its jurisprudence.
Published by LAP LAMBERT Academic Publishing, 2016
ISBN 10: 3659957631ISBN 13: 9783659957635
Seller: Revaluation Books, Exeter, United Kingdom
Book
Paperback. Condition: Brand New. 68 pages. 8.66x5.91x0.16 inches. In Stock.
Published by LAP LAMBERT Academic Publishing, 2016
ISBN 10: 3659957631ISBN 13: 9783659957635
Seller: moluna, Greven, Germany
Book Print on Demand
Condition: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Autor/Autorin: Amadori LeonardoLeonardo graduated at the University of Florence and specialized in Taxation at the Institute of Advance Legal Studies in London where he has recently been admitted as PhD candidate.In November 2012 the European C.