The Resource Review and withdrawal of tax decisions which contravene EC law: not an obligation for France?

Review and withdrawal of tax decisions which contravene EC law: not an obligation for France?

Label
Review and withdrawal of tax decisions which contravene EC law: not an obligation for France?
Title
Review and withdrawal of tax decisions which contravene EC law: not an obligation for France?
Creator
Subject
Language
eng
Summary
This article looks at relevant European case law on the subject of review and withdrawal of tax decisions which contravene European Community law, with a focus on the current French tax rules. It looks at the relevant case law of the European Court of Justice (Larsy, Kühne & Heitz, Kempter), Community principles of effectiveness and equivalence, the relevant French rules, and the limitation of the recovery period
Citation source
In: Tax planning international review. - London. - Vol. 38 (2011),
http://library.link/vocab/creatorName
  • Dassesse, M
  • Schiele, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • EU law
  • procedural tax law
  • recovery of tax
Label
Review and withdrawal of tax decisions which contravene EC law: not an obligation for France?
Instantiates
Publication
Label
Review and withdrawal of tax decisions which contravene EC law: not an obligation for France?
Publication

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