Reference : Case Law Highlights - March-August 2019
Scientific journals : Article
Law, criminology & political science : Tax law
Law / European Law
http://hdl.handle.net/10993/41059
Case Law Highlights - March-August 2019
English
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Deprez, Christian mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > >]
2019
Revue de Droit Fiscal
Legitech
Yes
International
2658-9508
Bertrange
Luxembourg
[en] liquidation proceeds ; hidden profit distribution ; excessive interest ; arm's lenght transaction ; corrective tax assessments
[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),
http://hdl.handle.net/10993/41059
https://www.lexnow.lu/fr

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