Bosal Holding case and the freedom of establishment : a Dutch perspective

Journal
Author
Meussen, G.T.K.
Country
Netherlands
Published Date
Issue
European Taxation 2004 (Volume 44), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The Bosal Holding decision affects the company tax regimes in all fifteen present Member States and in the ten future ones. The ramifications of the decision are examined.