Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case

Resource Information

The work Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case 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

Tax motives are legal motives - the borderline between the use and abuse of the freedom of establishment with reference to the Cadbury Schweppes case

Creator

• Vinther, N
• Werlauff, E

Subject

• ECJ case law
• fundamental freedoms

Language

eng

Summary

Following the Advocate General's Opinion of 2 May 2006 in the European Court of Justice Cadbury Schweppes case, the authors consider the borderline between the use and abuse of the freedom of establishment. The authors demonstrate that tax motives are legal motives, that various well-intentioned OECD models for legislative safeguards are being compromised and that tax motives cannot prevent the exercise of the freedom of establishment

Citation source

In: European taxation. - Amsterdam. - Vol. 46 (2006),

Geographic coverage

European Union

Language note

English