The Resource Free movement of capital, third country relationships and national tax law : an emerging issue before the ECJ

Free movement of capital, third country relationships and national tax law : an emerging issue before the ECJ

Label
Free movement of capital, third country relationships and national tax law : an emerging issue before the ECJ
Title
Free movement of capital, third country relationships and national tax law : an emerging issue before the ECJ
Creator
Subject
Language
eng
Summary
This article provides a survey of the dogmatic and practical issues that have been raised in legal doctrine and by the European Court of Justice with regard to art. 56 to art. 58 of the EC Treaty, including the scope of application of art. 56(1) in third country relationships, justification under art. 58 in third country situations, and the grandfather clause in art. 57(1)
Citation source
In: European taxation. - Amsterdam. - Vol. 47 (2007),
http://library.link/vocab/creatorName
  • Cordewener, A
  • Kofler, G.W
  • Schindler, C.P
Geographic coverage
  • International
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • fundamental freedoms
  • justification
  • grandfather clause
Label
Free movement of capital, third country relationships and national tax law : an emerging issue before the ECJ
Instantiates
Publication
Label
Free movement of capital, third country relationships and national tax law : an emerging issue before the ECJ
Publication

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