The Resource The ECJ at the crossroads : balancing tax sovereignty against the imperatives of the single market

The ECJ at the crossroads : balancing tax sovereignty against the imperatives of the single market

Label
The ECJ at the crossroads : balancing tax sovereignty against the imperatives of the single market
Title
The ECJ at the crossroads : balancing tax sovereignty against the imperatives of the single market
Creator
Subject
Language
eng
Summary
This article discusses whether or not Marks & Spencer is a turning point with regard to the European Court of Justice and concludes that the case does not fit in well with accepted doctrine derived from earlier case law. Finally, the author concludes that the fundamental freedoms of the EC Treaty imply an obligation on the part of the Member States to eliminate double taxation
Citation source
In: European taxation. - Amsterdam. - Vol. 46 (2006),
http://library.link/vocab/creatorName
Vanistendael, F.J.G.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • Marks & Spencer case
Label
The ECJ at the crossroads : balancing tax sovereignty against the imperatives of the single market
Instantiates
Publication
Label
The ECJ at the crossroads : balancing tax sovereignty against the imperatives of the single market
Publication

Library Locations

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