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Full-Text Articles in Law
The “Labyrinth Of Impossibility” In The Tax Cases Of The European Court Of Justice: Is The Comparability Analysis A Way Out?, Carlo Garbarino
The “Labyrinth Of Impossibility” In The Tax Cases Of The European Court Of Justice: Is The Comparability Analysis A Way Out?, Carlo Garbarino
Carlo Garbarino
Can the jurisprudence of the European Court of Justice in tax cases be rationally expounded? The article suggests that a strategy that relies on a bottom-up evolutionary approach. I pursue this strategy by analyzing a broad sample of the tax cases of the ECJ. These cases are viewed from the perspective of what I call “comparability analysis”, i.e. a process adopted by the Court to compare relevant domestic and cross-border situations to decide whether there are differentiated treatments. The cases of the sample are selected on the basis of a set of criteria aimed at identifying the issues that are …
Book Review: Karen Alter, The European Court's Power Selected Essays, Arthur Dyevre
Book Review: Karen Alter, The European Court's Power Selected Essays, Arthur Dyevre
Arthur Dyevre
No abstract provided.