The Resource L'administration fiscal et la jurisprudence Fratelli Costanzo - 2e partie

L'administration fiscal et la jurisprudence Fratelli Costanzo - 2e partie

Label
L'administration fiscal et la jurisprudence Fratelli Costanzo - 2e partie
Title
L'administration fiscal et la jurisprudence Fratelli Costanzo - 2e partie
Creator
Subject
Language
eng
Summary
In this second of a two-part article the authors criticize the decision of the European Court of Justice in the Fratelli Costanzo case, in particular, the separation of powers principle, the rule of law, and the legality principle. In the last parts the authors describe the acte claire and the acte éclairé principle and the practical consequences of the case
Citation source
In: Revue Générale de Fiscalité. - Waterloo. - Vol. 46 (2015), no. 6 ; p. 4-20
http://library.link/vocab/creatorName
  • Vermer, T
  • De Munck, A
  • Lamy, L
Geographic coverage
  • European Union
  • Europe
Language note
French
http://library.link/vocab/subjectName
  • ECJ case law
  • rule of law
  • legality principle
Label
L'administration fiscal et la jurisprudence Fratelli Costanzo - 2e partie
Instantiates
Publication
Label
L'administration fiscal et la jurisprudence Fratelli Costanzo - 2e partie
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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