Selected issues of corporate income tax
| Authors | |
|---|---|
| Year of publication | 2014 |
| Type | Article in Proceedings |
| Conference | Legal and Economic Aspects of the Business in V4 Countries |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Corporate income tax; Court of Justice of the European Union; discriminatory effect; indirect discrimination; harmonization; preliminary ruling; retail store chains; tax on the turnover of store retail trade; tax rate |
| Description | The paper will focus on selected application problems of corporate income tax. These will include the issues associated with cross-border effects of business in the framework under the freed movement of persons, goods, services and capital. Therefore, the contribution will deal with the current case law of the Court of Justice of the European Union. |
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