European Union: The implications of the ECJ holding the denial of Finnish imputation credits in cross-border situations to be incompatible with the EC Treaty in the Manninen case

• Autores: Lari Hintsanen, Kennet Pettersson
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 4, 2005, págs. 130-137
• Idioma: inglés
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• Resumen

  • The authors provide an in-depth analysis of the background to the Manninen case, the Advocate General's opinion and the decisions of the ECJ and the Finnish Supreme Administrative Court. The article then examines the direct and the indirect effects of the decision.