The Resource Bescherming van Europese winstbelastingjurisdicties tegen misbruik

Bescherming van Europese winstbelastingjurisdicties tegen misbruik

Label
Bescherming van Europese winstbelastingjurisdicties tegen misbruik
Title
Bescherming van Europese winstbelastingjurisdicties tegen misbruik
Creator
Subject
Language
eng
Summary
This article considers the European anti-abuse concept as developed by the European Court of Justice and compares it with the Netherlands anti-abuse concept. The author concludes that the Dutch concept at various points deviates and, therefore, is incompatible with EU law
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 138 (2009), no. 6816 ; p. 761-770
http://library.link/vocab/creatorName
Vegt, P.C. van der
Geographic coverage
Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • ECJ case law
  • abuse of rights
Label
Bescherming van Europese winstbelastingjurisdicties tegen misbruik
Instantiates
Publication
Label
Bescherming van Europese winstbelastingjurisdicties tegen misbruik
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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