The Resource The doctrine of the abuse of Community law : the sword of Damocles hanging over the head of EC corporate tax law?
The doctrine of the abuse of Community law : the sword of Damocles hanging over the head of EC corporate tax law?
Resource Information
The item The doctrine of the abuse of Community law : the sword of Damocles hanging over the head of EC corporate 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 doctrine of the abuse of Community law : the sword of Damocles hanging over the head of EC corporate 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
- The intention of this article is to determine whether or not, and if so, to what extent, the principle of abuse of Community law, as raised in the European Court of Justice (ECJ) Halifax case, applies to direct taxation. In this respect, the authors also briefly discuss the ECJ's decision, as an understanding of the Halifax case is necessary to appreciate its implications for corporate taxation
- Language
- eng
- Label
- The doctrine of the abuse of Community law : the sword of Damocles hanging over the head of EC corporate tax law?
- Title
- The doctrine of the abuse of Community law : the sword of Damocles hanging over the head of EC corporate tax law?
- Language
- eng
- Summary
- The intention of this article is to determine whether or not, and if so, to what extent, the principle of abuse of Community law, as raised in the European Court of Justice (ECJ) Halifax case, applies to direct taxation. In this respect, the authors also briefly discuss the ECJ's decision, as an understanding of the Halifax case is necessary to appreciate its implications for corporate taxation
- Citation source
- In: European taxation. - Amsterdam. - Vol. 46 (2006),
- http://library.link/vocab/creatorName
-
- Rousselle, O
- Liebman, H.M
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- ECJ case law
- VAT
- abuse of law
- Label
- The doctrine of the abuse of Community law : the sword of Damocles hanging over the head of EC corporate tax law?
- Label
- The doctrine of the abuse of Community law : the sword of Damocles hanging over the head of EC corporate 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-doctrine-of-the-abuse-of-Community-law--the/I8a8s8bI5ZA/" 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-doctrine-of-the-abuse-of-Community-law--the/I8a8s8bI5ZA/">The doctrine of the abuse of Community law : the sword of Damocles hanging over the head of EC corporate 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-doctrine-of-the-abuse-of-Community-law--the/I8a8s8bI5ZA/" 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-doctrine-of-the-abuse-of-Community-law--the/I8a8s8bI5ZA/">The doctrine of the abuse of Community law : the sword of Damocles hanging over the head of EC corporate 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>
