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?

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?
Creator
Subject
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?
Instantiates
Publication
Label
The doctrine of the abuse of Community law : the sword of Damocles hanging over the head of EC corporate tax law?
Publication

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