The Resource Abuse of law in European tax law : an overview and some recent trends in the direct and indirect tax case law of the ECJ : part 1
Abuse of law in European tax law : an overview and some recent trends in the direct and indirect tax case law of the ECJ : part 1
Resource Information
The item Abuse of law in European tax law : an overview and some recent trends in the direct and indirect tax case law of the ECJ : part 1 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Abuse of law in European tax law : an overview and some recent trends in the direct and indirect tax case law of the ECJ : part 1 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This two-part article examines the right of Member States to combat abuse, as defined in ECJ case law, in particular, the balance between enforcement of the principle of legal certainty, the right to choose the most favourable fiscal route and the right of states to combat tax avoidance. This Part 1 addresses the subjective and objective tests for establishing abuse, the concept of economic reality versus wholly artificial arrangements, the idea of a general principle of community law and the different levels of abuse
- Language
- eng
- Label
- Abuse of law in European tax law : an overview and some recent trends in the direct and indirect tax case law of the ECJ : part 1
- Title
- Abuse of law in European tax law : an overview and some recent trends in the direct and indirect tax case law of the ECJ : part 1
- Language
- eng
- Summary
- This two-part article examines the right of Member States to combat abuse, as defined in ECJ case law, in particular, the balance between enforcement of the principle of legal certainty, the right to choose the most favourable fiscal route and the right of states to combat tax avoidance. This Part 1 addresses the subjective and objective tests for establishing abuse, the concept of economic reality versus wholly artificial arrangements, the idea of a general principle of community law and the different levels of abuse
- Citation source
- In: European taxation. - Amsterdam. - Vol. 53 (2013),
- http://library.link/vocab/creatorName
- Weber, D. (Dennis)
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- abuse of law
- direct tax
- indirect tax
- ECJ case law
- tax avoidance
- Label
- Abuse of law in European tax law : an overview and some recent trends in the direct and indirect tax case law of the ECJ : part 1
- Label
- Abuse of law in European tax law : an overview and some recent trends in the direct and indirect tax case law of the ECJ : part 1
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Abuse-of-law-in-European-tax-law--an-overview/Iclx0N9ugno/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Abuse-of-law-in-European-tax-law--an-overview/Iclx0N9ugno/">Abuse of law in European tax law : an overview and some recent trends in the direct and indirect tax case law of the ECJ : part 1</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
