The Resource The role of the European Court of Justice in the development of direct taxation in the European Union
The role of the European Court of Justice in the development of direct taxation in the European Union
Resource Information
The item The role of the European Court of Justice in the development of direct taxation in the European Union 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 role of the European Court of Justice in the development of direct taxation in the European Union 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
- Addresses the question of what will happen to the direct tax systems of the EU member states and, in particular, to their corporate income tax systems if there is no agreement between them on any course of action. Concentrates on the impact of the single market and the case law of the ECJ on the corporate income tax systems of the member states
- Language
- eng
- Label
- The role of the European Court of Justice in the development of direct taxation in the European Union
- Title
- The role of the European Court of Justice in the development of direct taxation in the European Union
- Language
- eng
- Summary
- Addresses the question of what will happen to the direct tax systems of the EU member states and, in particular, to their corporate income tax systems if there is no agreement between them on any course of action. Concentrates on the impact of the single market and the case law of the ECJ on the corporate income tax systems of the member states
- Citation source
- In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 57 (2003),
- http://library.link/vocab/creatorName
- Gammie, M
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- corporate income tax
- fundamental freedoms
- Label
- The role of the European Court of Justice in the development of direct taxation in the European Union
- Label
- The role of the European Court of Justice in the development of direct taxation in the European Union
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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-role-of-the-European-Court-of-Justice-in-the/KMhsW8aQGbE/" 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-role-of-the-European-Court-of-Justice-in-the/KMhsW8aQGbE/">The role of the European Court of Justice in the development of direct taxation in the European Union</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-role-of-the-European-Court-of-Justice-in-the/KMhsW8aQGbE/" 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-role-of-the-European-Court-of-Justice-in-the/KMhsW8aQGbE/">The role of the European Court of Justice in the development of direct taxation in the European Union</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>
