The Resource Source versus residence - personal and family circumstances in the jurisprudence of the ECJ

Source versus residence - personal and family circumstances in the jurisprudence of the ECJ

Label
Source versus residence - personal and family circumstances in the jurisprudence of the ECJ
Title
Source versus residence - personal and family circumstances in the jurisprudence of the ECJ
Creator
Subject
Language
eng
Summary
This paper examines EC Law concerning personal and family circumstances in taxation, the 'Schumacker' approach, motives and problems of the 'Schumacker' approach, and alternatives
Citation source
Bound in: Source versus residence in international tax law. - Wien : Linde, 2005 ; p. 575-591
http://library.link/vocab/creatorName
Prihoda, V
Geographic coverage
  • International
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • source principle of taxation
  • residence principle of taxation
  • individual income tax
  • ECJ case law
Label
Source versus residence - personal and family circumstances in the jurisprudence of the ECJ
Instantiates
Publication
Label
Source versus residence - personal and family circumstances in the jurisprudence of the ECJ
Publication

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