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The Czech Republic: AURES Holdings C-405/18

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F21%3A10438082" target="_blank" >RIV/00216208:11220/21:10438082 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    The Czech Republic: AURES Holdings C-405/18

  • Original language description

    On 27 February 2020, the Court of Justice of the European Union delivered the judgement in the C-405/18 case, also known as &quot;AURES Holdings&quot;. The aim of this chapter is to inform about the relevant facts and circumstances of the case which concerned the freedom of establishment and a denied loss-relief claim in the Czech Republic with respect to losses incurred by Aures while it was tax resident in the Netherlands.

  • Czech name

  • Czech description

Classification

  • Type

    C - Chapter in a specialist book

  • CEP classification

  • OECD FORD branch

    50501 - Law

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2021

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Book/collection name

    CJEU - Recent Developments in Direct Taxation 2020

  • ISBN

    978-3-7073-4450-9

  • Number of pages of the result

    11

  • Pages from-to

    99-109

  • Number of pages of the book

    272

  • Publisher name

    Linde Publishing

  • Place of publication

    Vídeň

  • UT code for WoS chapter