The Resource Double taxation and the Internal Market : reflections on the ECJ's decisions in Block and Damseaux and the potential implications

Double taxation and the Internal Market : reflections on the ECJ's decisions in Block and Damseaux and the potential implications

Label
Double taxation and the Internal Market : reflections on the ECJ's decisions in Block and Damseaux and the potential implications
Title
Double taxation and the Internal Market : reflections on the ECJ's decisions in Block and Damseaux and the potential implications
Creator
Subject
Language
eng
Summary
This article reflects on the implications of the European Court of Justice decisions in the recent cases of Block and Damseaux with regard to the consequences for double taxation and the Community's Internal Market, in particular. Ultimately, the author questions the reading of Block and Damseaux as permitting juridical double taxation
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 63 (2009),
http://library.link/vocab/creatorName
Cerioni, L
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • double taxation
  • dividend
  • inheritance tax
  • tax credit
  • fundamental freedoms
Label
Double taxation and the Internal Market : reflections on the ECJ's decisions in Block and Damseaux and the potential implications
Instantiates
Publication
Label
Double taxation and the Internal Market : reflections on the ECJ's decisions in Block and Damseaux and the potential implications
Publication

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