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Justifications And Proportionality: An Analysis Of The Ecj's Assessment Of National Rules For The Prevention Of Tax Avoidance, Maria Hilling
Justifications And Proportionality: An Analysis Of The Ecj's Assessment Of National Rules For The Prevention Of Tax Avoidance, Maria Hilling
Maria Hilling
This article deals with the limitations imposed by the Treaty on the Functioning of the European Union (TFEU) on Member States´right to prevent tax avoidance and protect national tax bases. It focuses on some recent ECJ case law developments. One central question concerns the implications of the legal situation for Member States´ tax legislators.