{"title":"EC Directive on Capital Duties (69/335/EEC)","authors":"A. Ashta","doi":"10.2139/SSRN.956111","DOIUrl":null,"url":null,"abstract":"This paper describes the EC directive on capital duties and its evolution or gradual suppressing. The paper is meant to form a chapter on a book on EU taxation. It reviews case law and modifications to the directive.","PeriodicalId":105680,"journal":{"name":"ERN: Taxation","volume":"45 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"ERN: Taxation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/SSRN.956111","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1
Abstract
This paper describes the EC directive on capital duties and its evolution or gradual suppressing. The paper is meant to form a chapter on a book on EU taxation. It reviews case law and modifications to the directive.