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 European Court of Justice (ECJ) within the framework of article 267 of the Treaty on the Functioning of the European Union (TFEU). The significant volume of criticism and commentary targeted at the Vaassen-Göbbels (case C-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),
Geographic coverage
Europe
Language note
English
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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