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The Austrian financial system and its capability to support the development and growth of innovative SMEs in the regional context
Jud, Thomas - 1998
In my paper on "The financial system and its significance for the development and growth of innovative SMEs in the regional context" (presented at the ersa97 conference) I investigated the process of financing innovative SMEs during their different phases of development and the impact financial...
Persistent link: https://www.econbiz.de/10011306905
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KMU-Börsen in Europa
Hölzl, Werner; Böheim, Michael; Friesenbichler, Klaus S. - Österreichisches Institut für Wirtschaftsforschung - 2016
Persistent link: https://www.econbiz.de/10011507546
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Risikokapital in Österreich : angebots- und nachfrageseitige Erklärungen der geringen Ausprägung und Empfehlungen zu ihrer Überwindung
Jud, Thomas; Marchart, Jürgen; Friesenbichler, Klaus S.; … - 2013
Persistent link: https://www.econbiz.de/10009739735
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Digitale Transformation im Steuerrecht
Aigner, Dietmar Johannes; Bräumann, Peter; Kofler, Georg; … - Kammer für Arbeiter und Angestellte für Wien / … - 2019
Persistent link: https://www.econbiz.de/10012099753
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OS ECJ-TF 1/2015 of the CFE on the Decisions of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) Concerning Inheritanc...
Pinto Nogueira, João Félix - 2020
This article deals with the decision taken by the Court of Justice of the European Union in September 2014 regarding the compatibility of inheritance taxation with the fundamental freedoms (Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13)).The authors welcome the...
Persistent link: https://www.econbiz.de/10012829030
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OS ECJ-TF 4/2015 on the Decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14), on the French 'Intégration Fiscale'
Pinto Nogueira, João Félix - 2020
This article deals with the decision taken by the Court of Justice of the European Union in Groupe Steria SCA (Case C-386/14), in respect of which the Second Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 2 September 2015, following the Opinion of Advocate...
Persistent link: https://www.econbiz.de/10012829032
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OS ECJ-TF 3/2015 on the Decision of the European Court of Justice in C.G. Sopora (Case C-512/13), on 'Horizontal Discrimination'
Pinto Nogueira, João Félix - 2020
This article deals with the decision taken by the Court of Justice of the European Union in Sopora (Case C-512/13), which was decided by the Grand Chamber of the ECJ on 24 February 2015. It concerns the question of whether a specific requirement to obtain a tax advantage for foreign (incoming)...
Persistent link: https://www.econbiz.de/10012829033
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Opinion Statement ECJ-TF 1/2016 on the Judgment of 17 September 2015 of the Court of Justice of the EU in the Combined Cases C-10/14, Miljoen, C-14/14, X, and C-17/14, Société Géné...
Pinto Nogueira, João Félix - 2020
This article deals with the decision taken by the Court of Justice of the European Union in Miljoen and others (Joined Cases C-10/14, C-14/14 and C-17/14), in respect of which the Third Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 17 September 2015,...
Persistent link: https://www.econbiz.de/10012829035
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OS ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the Admissibility of Gross Withh...
Pinto Nogueira, João Félix - 2020
This article examines the decision of the CJEU in Brisal and KBC Finance Ireland (Case C-18/15) of 13 July 2016. Following a Portuguese reference for a preliminary ruling, the Court's decision provides further clarification on the permissibility of withholding taxation within the European Union....
Persistent link: https://www.econbiz.de/10012829045
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OS ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital and Third Countries
Pinto Nogueira, João Félix - 2020
This article examines the decision of the decision of the ECJ on SECIL (Case C-464/14), in which the 5th Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 24 November 2016, following the Opinion of Advocate General Wathelet of 27 January 2016. The case...
Persistent link: https://www.econbiz.de/10012829047