The Resource Does the ECJ have the power of interpretation to build a tax system compatible with the fundamental freedoms?

Does the ECJ have the power of interpretation to build a tax system compatible with the fundamental freedoms?

Label
Does the ECJ have the power of interpretation to build a tax system compatible with the fundamental freedoms?
Title
Does the ECJ have the power of interpretation to build a tax system compatible with the fundamental freedoms?
Creator
Subject
Language
eng
Summary
This article summarises the essence of criticisms of the tax decisions of the European Court of Justice (ECJ), to find out whether these criticisms are justified, or whether there is a legal basis for interpreting the EC Treaty as the ECJ has been doing, and to find out which direction the ECJ should be going in its interpretation, particularly with respect to the questions relating to the one or two country approach to discrimination and the 'quasi-restrictions' in cases of double burdens. Finally, this article formulates substantive principles of direct taxation controlling the functioning of the Internal Market
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 17 (2008),
http://library.link/vocab/creatorName
Vanistendael, F.J.G.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • fundamental freedoms
  • EU Treaty
Label
Does the ECJ have the power of interpretation to build a tax system compatible with the fundamental freedoms?
Instantiates
Publication
Label
Does the ECJ have the power of interpretation to build a tax system compatible with the fundamental freedoms?
Publication

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      52.37366609999999 4.9336932
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