The Resource Can procedural rules create obstacles to fundamental freedoms in European law?

Can procedural rules create obstacles to fundamental freedoms in European law?

Label
Can procedural rules create obstacles to fundamental freedoms in European law?
Title
Can procedural rules create obstacles to fundamental freedoms in European law?
Creator
Subject
Language
eng
Summary
There are different kinds of procedural rules that companies have to comply with in the various European jurisdictions. This article examines whether these procedural rules create an infringement of the fundamental freedoms guaranteed by European law (EC Treaty and EEA Agreement), including transfer pricing documentation rules, accounting rules, advance pricing agreements, and use of the mutual agreement and arbitration procedure to reduce the compliance burden for taxpayers
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 35 (2007),
http://library.link/vocab/creatorName
Furuseth, E
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • fundamental freedoms
  • transfer pricing
  • documentation requirements
  • accounting
  • APA
  • MAP
  • arbitration
Label
Can procedural rules create obstacles to fundamental freedoms in European law?
Instantiates
Publication
Label
Can procedural rules create obstacles to fundamental freedoms in European law?
Publication

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      52.37366609999999 4.9336932
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