Germany/Union Europea: The CLT-UFA case and the "principle of neutrality of legal form"

• Autores: Arne Schnitger
• Localización: European taxation, ISSN 0014-3138, Vol. 44, Nº. 12, 2004, págs. 522-527
• Idioma: inglés
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• Resumen

  • The pending CLT-UFA case offers the European Court of Justice the chance to define more precisely the "principle of neutrality of legal form". An analysis of the Court's possible conclusions is made.