The Resource The (un)lawfulness of IRAP in the European legal system : the European Court of Justice's potential new trends with regard to temporal limitation of its interpretative decision

The (un)lawfulness of IRAP in the European legal system : the European Court of Justice's potential new trends with regard to temporal limitation of its interpretative decision

Label
The (un)lawfulness of IRAP in the European legal system : the European Court of Justice's potential new trends with regard to temporal limitation of its interpretative decision
Title
The (un)lawfulness of IRAP in the European legal system : the European Court of Justice's potential new trends with regard to temporal limitation of its interpretative decision
Creator
Subject
Language
eng
Summary
The article discusses the possible effects of the European Court of Justice (ECJ) decision in case C-475/03 on the compatibility of the Italian Regional Tax on Production (IRAP) with art. 33 of the Sixth Directive, including the conclusions of the Advocate General, the temporal limitations of ECJ interpretative decisions, and the proposals concerning the temporal limitation of ECJ interpretative decisions
Citation source
In: EC tax review. - London. - Vol. 15 (2006), no. 3 ; p. 166-170
Geographic coverage
Europe
Language note
English
Label
The (un)lawfulness of IRAP in the European legal system : the European Court of Justice's potential new trends with regard to temporal limitation of its interpretative decision
Instantiates
Publication
Label
The (un)lawfulness of IRAP in the European legal system : the European Court of Justice's potential new trends with regard to temporal limitation of its interpretative decision
Publication

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