The Resource The ability to pay in the European Market : an impossible sudoku for the ECJ

The ability to pay in the European Market : an impossible sudoku for the ECJ

Label
The ability to pay in the European Market : an impossible sudoku for the ECJ
Title
The ability to pay in the European Market : an impossible sudoku for the ECJ
Creator
Subject
Language
eng
Summary
This article analyses the meaning of the ability-to-pay principle in the European market and its development in the case law of the European Court of Justice (ECJ). Through the separate examination of the subjective and objective ability to pay, the work explores the possibility of applying some of the findings of the ECJ in decisions concerning individual taxpayers to analogous cases involving companies and businesses in general. In both situations, the actual protection of the ability to pay in cross-border scenarios is considered in order to assess the ability of the Court's negative integration powers to make up for the lack of harmonization
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 38 (2010),
Geographic coverage
Europe
Language note
English
Label
The ability to pay in the European Market : an impossible sudoku for the ECJ
Instantiates
Publication
Label
The ability to pay in the European Market : an impossible sudoku for the ECJ
Publication

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