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92/2015 : 2. September 2015 - Urteil des Gerichtshofs in der Rechtssache C-386/14

Date of article: 02/09/2015

Daily News of: 02/09/2015

Country:  EUROPE

Author: Court of Justice of the European Union

Article language: de

Groupe Steria
Niederlassungsfreiheit
Die unterschiedliche Besteuerung von Dividendeneinkünften der Muttergesellschaften eines steuerlichen Konzerns nach Maßgabe des Ortes der Niederlassung der Tochtergesellschaften verstößt gegen das Unionsrecht

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92/2015 : 2 de septiembre de 2015 - Sentencia del Tribunal de Justicia en el asunto C-386/14

Date of article: 02/09/2015

Daily News of: 02/09/2015

Country:  EUROPE

Author: Court of Justice of the European Union

Article language: es

Groupe Steria
Libertad de establecimiento
La tributación diferenciada de los dividendos percibidos por las sociedades matrices de un grupo fiscal consolidado en función del lugar de establecimiento de las filiales es contraria al Derecho de la Unión

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92/2015 : 2 settembre 2015 - Sentenza della Corte di giustizia nella causa C-386/14

Date of article: 02/09/2015

Daily News of: 02/09/2015

Country:  EUROPE

Author: Court of Justice of the European Union

Article language: it

Groupe Steria
Libertà di stabilimento
L’imposizione differenziata dei dividendi ricevuti dalle società controllanti di un gruppo fiscale integrato in funzione della sede delle controllate è contraria al diritto dell’Unione

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92/2015 : 2 septembre 2015 - Arrêt de la Cour de justice dans l'affaire C-386/14

Date of article: 02/09/2015

Daily News of: 02/09/2015

Country:  EUROPE

Author: Court of Justice of the European Union

Article language: fr

Groupe Steria
Liberté d'établissement
L’imposition différenciée des dividendes touchés par les sociétés mères d’un groupe fiscal intégré en fonction du lieu d’établissement des filiales est contraire au droit de l’Union

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92/2015 : 2 September 2015 - Judgment of the Court of Justice in Case C-386/14

Date of article: 02/09/2015

Daily News of: 02/09/2015

Country:  EUROPE

Author: Court of Justice of the European Union

Article language: en

Groupe Steria
Freedom of establishment
The differentiated taxation of dividends received by the parent companies of a tax-integrated group depending on where the subsidiaries are established is contrary to EU law

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