European Union: Company taxation, cross-border financing and thin capitalization in the EU internal market : some comments on Lankhorst-Hohorst GmbH

• Autores: Axel Cordewener
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 4, 2003, págs. 102-113
• Idioma: inglés
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• Resumen

  • Exploration of the ECJ's decision in Lankhorst, wherein the Court found that the German thin capitalization provision is incompatible with the principle of freedom of establishment as set out in Art. 43 EC.