The Resource 'Avoir fiscal' and its legacy after thirty years of direct tax jurisprudence of the Court of Justice
'Avoir fiscal' and its legacy after thirty years of direct tax jurisprudence of the Court of Justice
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The item 'Avoir fiscal' and its legacy after thirty years of direct tax jurisprudence of the Court of Justice 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 'Avoir fiscal' and its legacy after thirty years of direct tax jurisprudence of the Court of Justice 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
- On occasion of the thirty-year anniversary of the Court of Justice of the European Union's (ECJ's) landmark judgment Commission v. France, C-270/83 ('Avoir Fiscal'), this article reviews the decision of the Court and its lasting impact on EU tax law. It finds that most of the principles developed in that case remain relevant in current doctrine. At the same time, several questions that were left open in 1986 are still unresolved today
- Language
- eng
- Label
- 'Avoir fiscal' and its legacy after thirty years of direct tax jurisprudence of the Court of Justice
- Title
- 'Avoir fiscal' and its legacy after thirty years of direct tax jurisprudence of the Court of Justice
- Language
- eng
- Summary
- On occasion of the thirty-year anniversary of the Court of Justice of the European Union's (ECJ's) landmark judgment Commission v. France, C-270/83 ('Avoir Fiscal'), this article reviews the decision of the Court and its lasting impact on EU tax law. It finds that most of the principles developed in that case remain relevant in current doctrine. At the same time, several questions that were left open in 1986 are still unresolved today
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016),
- http://library.link/vocab/creatorName
- Haslehner, W.C
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- ECJ case law
- avoir fiscal
- EU tax law
- tax treaty
- fundamental freedoms
- PE
- exit tax
- Label
- 'Avoir fiscal' and its legacy after thirty years of direct tax jurisprudence of the Court of Justice
- Label
- 'Avoir fiscal' and its legacy after thirty years of direct tax jurisprudence of the Court of Justice
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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/Avoir-fiscal-and-its-legacy-after-thirty-years/FuuTBTo-6ko/" 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/Avoir-fiscal-and-its-legacy-after-thirty-years/FuuTBTo-6ko/">'Avoir fiscal' and its legacy after thirty years of direct tax jurisprudence of the Court of Justice</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
