The Resource The CJEU's conflicting case law on neutralization

The CJEU's conflicting case law on neutralization

Label
The CJEU's conflicting case law on neutralization
Title
The CJEU's conflicting case law on neutralization
Creator
Subject
Language
eng
Summary
This article discusses the different ways the Court of Justice of the European Union (ECJ) applies the concept of neutralization in the area of withholding taxes on the one hand and in the area of personal allowances on the other hand. It also discusses recent case law developments in the area of personal allowances. In conclusion, the author explains why the ECJ has adopted different approaches to this issue and presents what she believes would be an accurate and consistent approach
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 42 (2014),
http://library.link/vocab/creatorName
Groot, I.M. de
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • withholding tax
  • personal allowances
Label
The CJEU's conflicting case law on neutralization
Instantiates
Publication
Label
The CJEU's conflicting case law on neutralization
Publication

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      52.3736660 4.9336932
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