The Resource 'Avoir fiscal' and its legacy after thirty years of direct tax jurisprudence of the Court of Justice

'Avoir fiscal' and its legacy after thirty years of direct tax jurisprudence of the Court of Justice

Label
'Avoir fiscal' and its legacy after thirty years of direct tax jurisprudence of the Court of Justice
Title
'Avoir fiscal' and its legacy after thirty years of direct tax jurisprudence of the Court of Justice
Creator
Subject
Language
eng
Summary
On occasion of the thirty-year anniversary of the Court of Justice of the European Union's (ECJ's) landmark judgment Commission v. France, C-270/83 ('Avoir Fiscal'), this article reviews the decision of the Court and its lasting impact on EU tax law. It finds that most of the principles developed in that case remain relevant in current doctrine. At the same time, several questions that were left open in 1986 are still unresolved today
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016),
http://library.link/vocab/creatorName
Haslehner, W.C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • avoir fiscal
  • EU tax law
  • tax treaty
  • fundamental freedoms
  • PE
  • exit tax
Label
'Avoir fiscal' and its legacy after thirty years of direct tax jurisprudence of the Court of Justice
Instantiates
Publication
Label
'Avoir fiscal' and its legacy after thirty years of direct tax jurisprudence of the Court of Justice
Publication

Library Locations

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