The Resource Proportionality of anti-avoidance and anti-abuse measures in the ECJ's direct tax case law

Proportionality of anti-avoidance and anti-abuse measures in the ECJ's direct tax case law

Label
Proportionality of anti-avoidance and anti-abuse measures in the ECJ's direct tax case law
Title
Proportionality of anti-avoidance and anti-abuse measures in the ECJ's direct tax case law
Creator
Subject
Language
eng
Summary
This article discusses the proportionality of anti-abuse/anti-avoidance measures justification in the European Court of Justice (ECJ) direct tax case law
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 35 (2007),
http://library.link/vocab/creatorName
Zalasiński, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • anti-avoidance
  • proportionality
  • justification
Label
Proportionality of anti-avoidance and anti-abuse measures in the ECJ's direct tax case law
Instantiates
Publication
Label
Proportionality of anti-avoidance and anti-abuse measures in the ECJ's direct tax case law
Publication

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