Reference : Opinion Statement ECJ-TF 3/2014 of the CFE on the decision of the European Court of J...
Scientific journals : Article
Analysis of case law/Statutory reports
Law, criminology & political science : Tax law
http://hdl.handle.net/2268/188763
Opinion Statement ECJ-TF 3/2014 of the CFE on the decision of the European Court of Justice of 23 January 2014 in DMC (Case C-164/12)
English
Richelle, Isabelle mailto [Université de Liège > HEC-Ecole de gestion : UER > Droit fiscal >]
Mar-2015
European Taxation
International Bureau of Fiscal Documentation
European Taxation Journal
111-115
Yes (verified by ORBi)
International
0014-3138
Amsterdam
The Netherlands
[en] Capital gain ; Unrealized gain ; shares ; Free movement of capital ; balanced allocation of taxing power
ECJ Task Force of the CFE ; Tax Institute de l'Université de Liège
CFE (Confédération fiscale européenne)
Professionals ; Students
http://hdl.handle.net/2268/188763
http://www.cfe-eutax.org/node/3931

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