The Resource The EC Court's attempts to be reconcile the treaty freedoms with international tax law

The EC Court's attempts to be reconcile the treaty freedoms with international tax law

Label
The EC Court's attempts to be reconcile the treaty freedoms with international tax law
Title
The EC Court's attempts to be reconcile the treaty freedoms with international tax law
Creator
Subject
Summary
Extract from an article reviewing in particular the ECJ's judgment in the Wielockx case regarding discrimination within the EU. Reference is made to the fiscal cohesion principle, the distinction between source-related tax benefits and taxpayer- related benefits and the possibility of deriving a most favoured nation principle from these decisions
Citation source
In: Common Market law review. - Alphen aan den Rijn. - (1996),
http://library.link/vocab/creatorName
Wattel, P.J
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • discrimination
  • EU tax law
  • tax treaty
  • MFN
  • coherence principle
Label
The EC Court's attempts to be reconcile the treaty freedoms with international tax law
Instantiates
Publication
Label
The EC Court's attempts to be reconcile the treaty freedoms with international tax law
Publication

Library Locations

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      52.3736660 4.9336932
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