Eqiom Revisited: The French Supreme Administrative Court Applies the Beneficial Owner Test under the EU Parent Subsidiary Directive - Université Jean Moulin Lyon 3 Accéder directement au contenu
Article Dans Une Revue European Taxation Année : 2021

Eqiom Revisited: The French Supreme Administrative Court Applies the Beneficial Owner Test under the EU Parent Subsidiary Directive

Lukasz Stankiewicz
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Droit
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Dates et versions

hal-03329330 , version 1 (30-08-2021)

Identifiants

  • HAL Id : hal-03329330 , version 1

Citer

Lukasz Stankiewicz. Eqiom Revisited: The French Supreme Administrative Court Applies the Beneficial Owner Test under the EU Parent Subsidiary Directive. European Taxation, 2021, 2-3, pp.117-119. ⟨hal-03329330⟩
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