Treaty freedoms and direct taxation

Resource Information

The work Treaty freedoms and direct taxation represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Treaty freedoms and direct taxation

Creator

• Rasschaert, A
• Kemmeren, E.C.C.M
• Lenaerts, K
• Weber, D. (Dennis)
• Putzeys, W
• Janssens, K

Subject

• State aid
• ECJ case law
• equal treatment
• direct tax
• principal purpose test
• tax treaty
• fundamental freedoms
• avoidance of double taxation

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

Geographic coverage

• European Union
• Europe

Language note

English