Gaois

This is a static copy of data that is exported from IATE on an occasional basis. It should not be assumed that information provided about an entry here will always correspond to the current version of the entry in IATE. That current version can be checked by clicking on the link on the upper right hand side of each entry. More information »

1 result

  1. FINANCE|taxation|tax on income · BUSINESS AND COMPETITION|accounting|accounting

    #656868

    IATE #3570826
    buanbhunaíocht neamhchónaitheach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    gebietsfremde Betriebsstätte
    de
    Definition ständige Betriebsstätte in einem Mitgliedstaat der Europäischen Union Reference Council-DE auf Grundlage von COM-Terminology Coordination
    Comment "Nicht zu verwechseln mit Betriebsstätte im Ausland/ausländische Betriebsstätte IATE:1115887"
    non-resident permanent establishment
    en
    Definition "permanent establishment1 in a Member State of the European Union other than that in which the company has its seat 1permanent establishment [ IATE:1239570 ]" Reference "COM-Terminology Coordination, based on:Judgment of the Court (Third Chamber) of 17 December 2015.Timac Agro Deutschland GmbH v Finanzamt Sankt Augustin.Request for a preliminary ruling from the Finanzgericht Köln.Reference for a preliminary ruling — Tax legislation — Corporation tax — Freedom of establishment — Non-resident permanent establishment — Avoidance of double taxation by exemption of the income of the non-resident permanent establishment — Taking account of losses incurred by that permanent establishment — Reincorporation of the losses deducted previously in the event that the non-resident establishment is transferred — Definitive losses.Case C-388/14, CELEX:62014CJ0388/EN"
    Comment "Not to be confused with:foreign permanent establishment [ IATE:1115887 ]"