The Resource Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case

Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case

Label
Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case
Title
Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case
Creator
Subject
Language
eng
Summary
Following the Advocate General's Opinion of 2 May 2006 in the European Court of Justice Cadbury Schweppes case, the authors consider the borderline between the use and abuse of the freedom of establishment. The authors demonstrate that tax motives are legal motives, that various well-intentioned OECD models for legislative safeguards are being compromised and that tax motives cannot prevent the exercise of the freedom of establishment
Citation source
In: European taxation. - Amsterdam. - Vol. 46 (2006),
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  • Werlauff, E
  • Vinther, N
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • fundamental freedoms
Label
Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case
Instantiates
Publication
Label
Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case
Publication

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