The Resource Ensuring the effectiveness of fiscal supervision in third country situations

Ensuring the effectiveness of fiscal supervision in third country situations

Label
Ensuring the effectiveness of fiscal supervision in third country situations
Title
Ensuring the effectiveness of fiscal supervision in third country situations
Creator
Subject
Language
eng
Summary
Member States frequently try to justify restrictive tax provisions with the need to ensure an effective fiscal supervision. In this context, the European Court of Justice (ECJ) has applied this justification reason notably different in intra-EU situations and in situations involving a third country. In the latter cases, the Court tends to be less stringent regarding the acceptance of this justification. In light of the most recent judgments of the ECJ, namely Welte and Emerging Market Series, this article seeks to determine how much space the Member States have to implement provisions that foresee an unequal treatment of capital investments in third country situations
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 23 (2014), no. 6 ; p. 324-331
http://library.link/vocab/creatorName
  • Binder, A. (Anna)
  • Pinetz, E
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • fundamental freedoms
  • justification
  • proportionality
  • exchange of information
  • third countries (EU)
Label
Ensuring the effectiveness of fiscal supervision in third country situations
Instantiates
Publication
Label
Ensuring the effectiveness of fiscal supervision in third country situations
Publication

Library Locations

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      52.37366609999999 4.9336932
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