The Resource Abuse of law : international aspects of recent case law

Abuse of law : international aspects of recent case law

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Abuse of law : international aspects of recent case law
Title
Abuse of law : international aspects of recent case law
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Subject
Summary
The Dutch tax administration has 2 weapons at its disposal to combat tax avoidance, i.e. the "correct imposition" provision and the "fraus legis" doctrine which is based on case law. This note discusses how these instuments were applied in 2 cases decided in 1986: Court of Appeal Amsterdam, 29 January 1986, No. 4271/83, and Court of Appeal Amsterdam, 14 January 1986, No. 5187/82
Citation source
In: European taxation. - Amsterdam. - Vol. 28 (1988), no. 1 ; p. 29-32
http://library.link/vocab/creatorName
Brunschot, F.W.G.M. van
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • abuse of law
  • anti-avoidance
  • corporate income tax
Label
Abuse of law : international aspects of recent case law
Instantiates
Publication
Label
Abuse of law : international aspects of recent case law
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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