Denmark: The consequences of the Centros decision: ends and means in the protection of public interests

• Autores: Erik Werlauff
• Localización: European taxation, ISSN 0014-3138, Vol. 40, Nº. 12, 2000, págs. 542-545
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • An analysis of the implications of the ECJ's decision in Centros and, using the subsequent Danish tax legislation as an example, the area of tension between the desire of companies for organizational freedom of choice under company law versus Member States' desire to maintain control and to safeguard against circumvention and the undermining of the national tax base.