'Avoir fiscal' and its legacy after thirty years of direct tax jurisprudence of the Court of Justice
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The work 'Avoir fiscal' and its legacy after thirty years of direct tax jurisprudence of the Court of Justice 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.
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'Avoir fiscal' and its legacy after thirty years of direct tax jurisprudence of the Court of Justice
Resource Information
The work 'Avoir fiscal' and its legacy after thirty years of direct tax jurisprudence of the Court of Justice 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.
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- '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),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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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/resource/rirNrc1Lmq4/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/rirNrc1Lmq4/">'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>
