The Resource The coherence principle under EC tax law
The coherence principle under EC tax law
Resource Information
The item The coherence principle under EC tax law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The coherence principle under EC tax law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article discusses the evolution of the coherence principle through an examination of significant European Court of Justice (ECJ) tax cases wherein Member States have raised the principle as a justification for denying equal treatment. The author concludes that the ECJ rarely accepts the coherence principle as a justification, despite the lack of EU harmonization, and that such instances where it is accepted are diminishing as the ECJ becomes more concerned with the discriminatory behaviour of Member States
- Language
- eng
- Label
- The coherence principle under EC tax law
- Title
- The coherence principle under EC tax law
- Language
- eng
- Summary
- This article discusses the evolution of the coherence principle through an examination of significant European Court of Justice (ECJ) tax cases wherein Member States have raised the principle as a justification for denying equal treatment. The author concludes that the ECJ rarely accepts the coherence principle as a justification, despite the lack of EU harmonization, and that such instances where it is accepted are diminishing as the ECJ becomes more concerned with the discriminatory behaviour of Member States
- Citation source
- In: European taxation. - Amsterdam. - Vol. 49 (2009),
- http://library.link/vocab/creatorName
- Verdoner, L.A
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- coherence principle
- EU tax law
- justification
- Label
- The coherence principle under EC tax law
- Label
- The coherence principle under EC tax law
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-coherence-principle-under-EC-tax-law/VNtvKJ3f_2g/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-coherence-principle-under-EC-tax-law/VNtvKJ3f_2g/">The coherence principle under EC tax law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-coherence-principle-under-EC-tax-law/VNtvKJ3f_2g/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-coherence-principle-under-EC-tax-law/VNtvKJ3f_2g/">The coherence principle under EC tax law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
