The Resource Treaty freedoms and direct taxation

Treaty freedoms and direct taxation

Label
Treaty freedoms and direct taxation
Title
Treaty freedoms and direct taxation
Creator
Subject
Language
eng
Summary
The first part of the article examines how the EU motto "United in Diversity" is reflected in the case law of the Court of Justice of the European Union in the area of direct taxation. The second part discusses restrictions, mismatches, and disparities. The third part considers EU Treaty freedoms and tax treaties
Citation source
In: Algemeen fiscaal tijdschrift. - Mechelen. - Vol. 68 (2017), no. 12 ; p. 5-14
http://library.link/vocab/creatorName
  • Lenaerts, K
  • Weber, D. (Dennis)
  • Kemmeren, E.C.C.M
  • Janssens, K
  • Putzeys, W
  • Rasschaert, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • direct tax
  • equal treatment
  • fundamental freedoms
  • State aid
  • tax treaty
  • avoidance of double taxation
  • principal purpose test
Label
Treaty freedoms and direct taxation
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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