The Resource European tax controversies - quis custodiet ipsos custodes?

European tax controversies - quis custodiet ipsos custodes?

Label
European tax controversies - quis custodiet ipsos custodes?
Title
European tax controversies - quis custodiet ipsos custodes?
Creator
Subject
Language
eng
Summary
The author examines Michael Lang's paper from 2009 on the jurisprudence of the European Court of Justice (ECJ) in the direct tax area. The first part examines some of Lang's main arguments on comparability, discrimination and restriction. The second part focuses on justification and proportionality issues. The third part invites further discussions
Citation source
In: The EC tax journal. - Oxford. - Vol. 12 (2011-12) ; p. 39-98
http://library.link/vocab/creatorName
O'Shea, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • direct tax
  • discrimination
  • fundamental freedoms
  • justification
  • proportionality
Label
European tax controversies - quis custodiet ipsos custodes?
Instantiates
Publication
Label
European tax controversies - quis custodiet ipsos custodes?
Publication

Library Locations

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