The Resource Source versus residence - an EU perspective

Source versus residence - an EU perspective

Label
Source versus residence - an EU perspective
Title
Source versus residence - an EU perspective
Creator
Subject
Language
eng
Summary
This article considers the debate on source versus residence taxation from an EU perspective. The article first examines the traditional principle as stated by the European Court of Justice (ECJ), namely, that although direct taxation falls within the competence of the Member States, they may violate Community law by taxing residents and non-residents differently. The article then discusses new aspects of the ECJ's case law, including the De Groot and Gerritse cases, and territoriality and the common (single) market in Europe. The article concludes with a possible solution
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 60 (2006),
http://library.link/vocab/creatorName
Mössner, J.M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • residence principle of taxation
  • source principle of taxation
  • territoriality principle
Label
Source versus residence - an EU perspective
Instantiates
Publication
Label
Source versus residence - an EU perspective
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...