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)

Richelle, Isabelle

Article (Scientific journals)

Richelle, Isabelle

2015 • In European Taxation, p. 111-115

Peer Reviewed verified by ORBi

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Keywords :

Capital gain; Unrealized gain; shares; Free movement of capital; balanced allocation of taxing power

Research Center/Unit :

ECJ Task Force of the CFE
Tax Institute de l'Université de Liège

Precision for document type :

Analysis of case law/Statutory reports

Disciplines :

Tax law

Author, co-author :

Richelle, Isabelle ; Université de Liège > HEC-Ecole de gestion : UER > Droit fiscal

Language :

English

Title :

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)

Publication date :

March 2015

Journal title :

European Taxation

ISSN :

0014-3138

eISSN :

2352-9199

Publisher :

International Bureau of Fiscal Documentation, Amsterdam, Netherlands

Special issue title :

European Taxation Journal

Pages :

111-115

Peer reviewed :

Peer Reviewed verified by ORBi

Additional URL :

http://www.cfe-eutax.org/node/3931

Funders :

CFE - Confédération Fiscale Européenne

Available on ORBi :

since 01 December 2015

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