The Resource "Ceci n'est pas une pipe" : the notion of Tax Court under article 267 of the TFEU

"Ceci n'est pas une pipe" : the notion of Tax Court under article 267 of the TFEU

Label
"Ceci n'est pas une pipe" : the notion of Tax Court under article 267 of the TFEU
Title
"Ceci n'est pas une pipe" : the notion of Tax Court under article 267 of the TFEU
Creator
Subject
Language
eng
Summary
This article sheds light on the notion of "tax court" employed by the CJEU within the framework of article 267 of the TFEU. The significant volume of criticism and commentary targeted at the Vaassen-Göbbels (Case 61/65) criteria suggest the need to agree on a definition of "tax court" for the purpose of referring a question for a preliminary ruling. The contradictions in the existing case law, however, have thwarted such attempts
Citation source
In: European taxation. - Amsterdam. - Vol. 55 (2015),
http://library.link/vocab/creatorName
García Antón, R
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • tax law
  • procedural tax law
Label
"Ceci n'est pas une pipe" : the notion of Tax Court under article 267 of the TFEU
Instantiates
Publication
Label
"Ceci n'est pas une pipe" : the notion of Tax Court under article 267 of the TFEU
Publication

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