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Tax Law

EU direct tax

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Full-Text Articles in Law

Skatteavtalen I Eg-Domstolens Praxis: Skatteavtalens Förenlighet Med Eg-Fördragets Regler Om Fri Rörlighet, Maria Hilling Dec 2007

Skatteavtalen I Eg-Domstolens Praxis: Skatteavtalens Förenlighet Med Eg-Fördragets Regler Om Fri Rörlighet, Maria Hilling

Maria Hilling

The focus of this article is the compatibility of tax treaty provisions with free movement law.


Skatteavtalen I Eg-Domstolens Praxis: Skatteavtalens Inverkan Vid Prövning Av Interna Skattereglers Förenlighet Med Den Fria Rörligheten, Maria Hilling Dec 2007

Skatteavtalen I Eg-Domstolens Praxis: Skatteavtalens Inverkan Vid Prövning Av Interna Skattereglers Förenlighet Med Den Fria Rörligheten, Maria Hilling

Maria Hilling

This article deals with ECJ case law where tax treaties have been involved. The questions answered are connected to the implications of a tax treaty on the ECJ´s assessement of whether domestic tax legislation is in conflict with the treaty provisions on free movement.