The Resource On the validity and scope of macro-coherence

On the validity and scope of macro-coherence

Label
On the validity and scope of macro-coherence
Title
On the validity and scope of macro-coherence
Creator
Subject
Language
eng
Summary
The scope of coherence, as a grounds justifying measures interfering with the fundamental freedoms, is limited by the concept of macro-coherence. This article analyses the origin and rationale of macro-coherence and how the concept relates to the balanced allocation of taxing rights. The authors argue that it should be abandoned. If not, this could reignite discussions about fundamental issues of EU tax law, such as most-favoured nation treatment and the obligation of Member States to conclude tax treaties
Citation source
In: European taxation. - Amsterdam. - Vol. 62 (2022), no. 2/3 ; p. 74-85
http://library.link/vocab/creatorName
  • Kostikidis, S
  • Hintermayer, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • fundamental freedoms
  • justification
  • coherence principle
  • allocation of taxing rights
  • MFN
  • tax treaty
  • EU tax law
  • ECJ case law
Label
On the validity and scope of macro-coherence
Instantiates
Publication
Label
On the validity and scope of macro-coherence
Publication

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