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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.
Är Det Möjligt Att Utforma Eu-Förenliga Skatteflyktsregler? En Analys Med Särskilt Fokus På Rättfärdigandegrunden Att Upprätthålla Den Väl Avvägda Fördelningen Av Beskattningsrätten, Maria Hilling
Maria Hilling
No abstract provided.
Skatteavtalen I Eg-Domstolens Praxis: Skatteavtalens Förenlighet Med Eg-Fördragets Regler Om Fri Rörlighet, Maria Hilling
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
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.