The Resource The coherence principle under EC tax law

The coherence principle under EC tax law

Label
The coherence principle under EC tax law
Title
The coherence principle under EC tax law
Creator
Subject
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
Instantiates
Publication
Label
The coherence principle under EC tax law
Publication

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