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La exigencia por parte de los estados miembros de requisitos adicionales no contemplados en la Directiva 2009/133/CE para la aplicación del régimen de neutralidad fiscal: un análisis a la luz de la sentencia del TJUE de 16 de noviembre de 2023, asunto C-318/22 (ge Infrastructure Hungary Holding Kft)

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[Abstract] This paper aims to analyse the doctrine established by the European Court of Justice (ECJ) in its judgment of 16 November 2023 (case C-318/22, GE Infrastructure Hungary Holding Kft.). In that judgment, the Court examined the compatibility with Directive 2009/133/EC of Hungarian legislation which made the application of the tax neutrality ...
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