Justifications and proportionality: An analysis of the ECJ´s assessment of national rules for the prevention of tax avoidance
Författare
Summary, in English
The article deals with the limitations imposed by the free movement provisions of the Treaty on the Functioning of the European Union (TFEU) on Member States´ability to prevent tax avoidance and protect national tax bases.
Avdelning/ar
Publiceringsår
2013
Språk
Engelska
Sidor
294-307
Publikation/Tidskrift/Serie
Intertax
Volym
41
Issue
5
Fulltext
Dokumenttyp
Artikel i tidskrift
Förlag
Kluwer Law International
Ämne
- Law
Nyckelord
- EU law
- fiscal law
- EU-rätt
- finansrätt
Status
Published
ISBN/ISSN/Övrigt
- ISSN: 1875-8347