The Resource Conformity of the exit tax of individuals with the fundamental freedoms

Conformity of the exit tax of individuals with the fundamental freedoms

Label
Conformity of the exit tax of individuals with the fundamental freedoms
Title
Conformity of the exit tax of individuals with the fundamental freedoms
Creator
Subject
Language
eng
Summary
This article deals with the concept of non-discrimination in the EC Treaty, exit tax in the Austrian Income Tax Act, evaluation of exit tax based on the freedom of establishment and on the freedom of movement of capital, justification of restriction of fundamental freedoms, and proportionality of potential restrictions on fundamental freedoms
Citation source
Bound in: Die Auswirkungen der Diskriminierungsverbote in der Praxis. - Wien : Linde, 2003 ; p. 201-212
http://library.link/vocab/creatorName
Kocman, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • exit tax
  • fundamental freedoms
  • non-discrimination
  • justification
  • proportionality
Label
Conformity of the exit tax of individuals with the fundamental freedoms
Instantiates
Publication
Label
Conformity of the exit tax of individuals with the fundamental freedoms
Publication

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