It is therefore necessary in my view to consider the tax treatment of the income and capital of the partners in Columbus as compared, on the one hand, with that of the partners in a partnership who have not exercised their right of freedom of movement (domestic situation) and, on the other hand, the tax treatment of the income and capital of the partners in a partnership who have exercised their right of freedom of establishment in a Member State where the level of taxation is higher than that provided for by the AStG (cross-border situation).
hračky, hry, športové potreby, ozdoby na vianočné stromčeky a iné výrobky kapitoly # (okrem sklenených očí bez mechanizmu pre bábiky a iné výrobky kapitolyEurLex-2 EurLex-2