Article (Scientific journals)
Case Law Highlights - March-August 2019
Haslehner, Werner; Deprez, Christian
2019In Revue de Droit Fiscal
Peer reviewed
 

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Keywords :
liquidation proceeds; hidden profit distribution; excessive interest; arm's lenght transaction; corrective tax assessments
Abstract :
[en] Case law Hightlight regarding: 1° Administrative Court, 9 July 2019, n°41873C1 – Tax procedure and treaty qualification of liquidation proceeds; 2° Administrative Court, 2 July 2019, n°42250C2: When are accountants “information holders” for EoI purposes?; 3° Administrative Court on hidden profit distributions; Debt forgiveness and share depreciation (31 July 2019, n°42326C3) and excessive interest (17 July 2019, n°42043C4),
Disciplines :
Tax law
Author, co-author :
Haslehner, Werner  ;  University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
Deprez, Christian ;  University of Luxembourg > Faculty of Law, Economics and Finance (FDEF)
External co-authors :
no
Language :
English
Title :
Case Law Highlights - March-August 2019
Publication date :
2019
Journal title :
Revue de Droit Fiscal
ISSN :
2658-9508
Publisher :
Legitech, Bertrange, Luxembourg
Peer reviewed :
Peer reviewed
Focus Area :
Law / European Law
Additional URL :
Available on ORBilu :
since 29 November 2019

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