The Resource Personal taxation under the European Court of Justice microscope

Personal taxation under the European Court of Justice microscope

Label
Personal taxation under the European Court of Justice microscope
Title
Personal taxation under the European Court of Justice microscope
Creator
Subject
Language
eng
Summary
The European Court of Justice has been asked to rule on a number of tax measures affecting individuals in a cross-border context. These cases reveal a systematic evolution towards a framework within which the Member States may exercise their taxing jurisdiction in this context. These cases also suggest a troubling approach of the Member States in dealing with the compatibility of their tax systems with Community law. This article examines these decisions of the ECJ
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 58 (2004),
http://library.link/vocab/creatorName
Schwarz, J.S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • fundamental freedoms
  • exit tax
  • non-discrimination
  • ECJ case law
Label
Personal taxation under the European Court of Justice microscope
Instantiates
Publication
Label
Personal taxation under the European Court of Justice microscope
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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