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 (Advocate General)
- 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 (Advocate General), 14‑12‑2017
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 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.