The Resource Exit taxes and community freedoms : contradiction or evolution of European Court of Justice's case law?
Exit taxes and community freedoms : contradiction or evolution of European Court of Justice's case law?
Resource Information
The item Exit taxes and community freedoms : contradiction or evolution of European Court of Justice's case law? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Exit taxes and community freedoms : contradiction or evolution of European Court of Justice's case law? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article deals with the doctrine and implementation of the so-called 'exit taxes' in the light of European Court of Justice (ECJ) case law. First, it examines some basic concepts, such as the notion of 'exit taxes' (both in a broad and strict sense) and the effect they have on Community freedoms (discrimination or mere restrictions). In particular, it examines the compatibility of exit taxes with the freedom of establishment. Next, the article looks at decisions by the ECJ and the evolution of its case law. The main conclusion is that exit taxes pose a constraint on Community freedoms; however, they may be justified by the need to keep a balanced allocation of taxing powers, which requires a strict proportionality test
- Language
- eng
- Label
- Exit taxes and community freedoms : contradiction or evolution of European Court of Justice's case law?
- Title
- Exit taxes and community freedoms : contradiction or evolution of European Court of Justice's case law?
- Language
- eng
- Summary
- This article deals with the doctrine and implementation of the so-called 'exit taxes' in the light of European Court of Justice (ECJ) case law. First, it examines some basic concepts, such as the notion of 'exit taxes' (both in a broad and strict sense) and the effect they have on Community freedoms (discrimination or mere restrictions). In particular, it examines the compatibility of exit taxes with the freedom of establishment. Next, the article looks at decisions by the ECJ and the evolution of its case law. The main conclusion is that exit taxes pose a constraint on Community freedoms; however, they may be justified by the need to keep a balanced allocation of taxing powers, which requires a strict proportionality test
- Citation source
- In: Rivista di diritto tributario internazionale = International tax law review. - Roma. - (2013),
- http://library.link/vocab/creatorName
- Herrera Molina, P.M
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- exit tax
- fundamental freedoms
- discrimination
- restriction
- ECJ case law
- justification
- proportionality
- Label
- Exit taxes and community freedoms : contradiction or evolution of European Court of Justice's case law?
- Label
- Exit taxes and community freedoms : contradiction or evolution of European Court of Justice's case law?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Exit-taxes-and-community-freedoms--contradiction/kOXAcet9kME/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Exit-taxes-and-community-freedoms--contradiction/kOXAcet9kME/">Exit taxes and community freedoms : contradiction or evolution of European Court of Justice's case law?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Exit-taxes-and-community-freedoms--contradiction/kOXAcet9kME/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Exit-taxes-and-community-freedoms--contradiction/kOXAcet9kME/">Exit taxes and community freedoms : contradiction or evolution of European Court of Justice's case law?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
