The Resource Hybrid financial instruments and primary EU law - part 2

Hybrid financial instruments and primary EU law - part 2

Label
Hybrid financial instruments and primary EU law - part 2
Title
Hybrid financial instruments and primary EU law - part 2
Creator
Subject
Language
eng
Summary
This article analyses the influence of EU law on hybrid financial instruments (HFIs). Part 1, published in European Taxation 11 (2013), addressed the impact of primary EU law on HFIs, identified the applicable freedom, discussed the influence of the TFEU on the approach of Member States to classification and taxation of HFIs and addressed the conformity of coordination rules with EU law. Part 2 analyses potential justifications and the proportionality test
Citation source
In: European taxation. - Amsterdam. - Vol. 53 (2013),
http://library.link/vocab/creatorName
Bundgaard, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • hybrid financial instrument
  • ECJ case law
  • fundamental freedoms
  • justification
  • proportionality
Label
Hybrid financial instruments and primary EU law - part 2
Instantiates
Publication
Label
Hybrid financial instruments and primary EU law - part 2
Publication

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