Title: Unterkapitalisierungsregelung des § 8a Abs. 1 Nr. 2 KStG verstösst gegen Europarecht: Erste Einordnung und Bewertung des EuGH-Urt. v. 12.12.2002 - Rs. C-324/00 - Lankhorst-Hohorst GmbH
Authors: Cordewener, Axel ×
Prinz, U. #
Issue Date: 2003
Publisher: Verlag Dr. Otto Schmidt KG
Series Title: GmbH-Rundschau: Gesellschafts- und Steuerrecht der GmbH vol:94 pages:80-84
ISSN: 0016-3570
Publication status: published
KU Leuven publication type: AT-p
Appears in Collections:Research Unit Economic Law - miscellaneous
× corresponding author
# (joint) last author

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