The Resource Grundfreiheitsbeschränkungen zwecks Wahrung der Aufteilung der Besteuerungsbefugnis = Limitation of fundamental freedoms to safeguard the allocation of the power to impose taxes

Grundfreiheitsbeschränkungen zwecks Wahrung der Aufteilung der Besteuerungsbefugnis = Limitation of fundamental freedoms to safeguard the allocation of the power to impose taxes

Label
Grundfreiheitsbeschränkungen zwecks Wahrung der Aufteilung der Besteuerungsbefugnis = Limitation of fundamental freedoms to safeguard the allocation of the power to impose taxes
Title
Grundfreiheitsbeschränkungen zwecks Wahrung der Aufteilung der Besteuerungsbefugnis = Limitation of fundamental freedoms to safeguard the allocation of the power to impose taxes
Creator
Subject
Language
eng
Summary
In the aftermath of Marks & Spencer, "the need to safeguard the allocation of the power to impose taxes between the Member States" has evolved as a complex concept of possible justification for discriminatory or restrictive taxe rules. Most of the different aspects of tax equity or inter-nations' equity can indeed be integrated into the already existing justifications for discriminatory tax measures, the author states. Ultimately, the future importance of the "allocation of power to impose taxes" will to a large extent depend on the evolution of the court's case law on proportionality requirements
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 17 (2007),
http://library.link/vocab/creatorName
Englisch, J
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • discrimination
  • proportionality
Label
Grundfreiheitsbeschränkungen zwecks Wahrung der Aufteilung der Besteuerungsbefugnis = Limitation of fundamental freedoms to safeguard the allocation of the power to impose taxes
Instantiates
Publication
Label
Grundfreiheitsbeschränkungen zwecks Wahrung der Aufteilung der Besteuerungsbefugnis = Limitation of fundamental freedoms to safeguard the allocation of the power to impose taxes
Publication

Library Locations

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      52.37366609999999 4.9336932
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