{"title":"欧盟资本税指令(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":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"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\":null,\"pages\":null},\"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}","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}
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.