The Resource Eliminating tax barriers via the infringement procedure of Article 226 of the EC Treaty

Eliminating tax barriers via the infringement procedure of Article 226 of the EC Treaty

Label
Eliminating tax barriers via the infringement procedure of Article 226 of the EC Treaty
Title
Eliminating tax barriers via the infringement procedure of Article 226 of the EC Treaty
Creator
Subject
Language
eng
Summary
Under Art. 226 of the EC Treaty taxpayers and their advisors have the right to file complaints to the European Commission on any national tax legislation that in their opinion infringes the fundamental freedoms of the EC Treaty or secondary Community legislation. The Commission deals with any complaint that is well founded. Complaints can thus be a powerful tool. This article presents some basic facts and figures on the infringement procedure. It focuses on direct taxation
Citation source
In: EC tax review. - London. - Vol. 15 (2006), no. 3 ; p. 147-150
http://library.link/vocab/creatorName
Schonewille, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • infringement procedure (EU)
  • direct tax
  • EU Treaty
  • procedural law
  • EU tax law
Label
Eliminating tax barriers via the infringement procedure of Article 226 of the EC Treaty
Instantiates
Publication
Label
Eliminating tax barriers via the infringement procedure of Article 226 of the EC Treaty
Publication

Library Locations

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      52.37366609999999 4.9336932
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