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

Juridiska institutionen

Forskningsoutput: Tidskriftsbidrag › Artikel i vetenskaplig tidskrift

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The article deals with the limitations imposed by the free movement provisions of the Treaty on the Functioning of the European Union (TFEU) on Member States´ability to prevent tax avoidance and protect national tax bases.

Originalspråk	engelska
Sidor (från-till)	294-307
Tidskrift	Intertax
Volym	41
Nummer	5
Status	Published - 2013

Ämnesklassifikation (UKÄ)

Juridik

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finansrätt

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TAXI_41-5_Maria_Hilling_OffprintsPublicerad version, 1,55 MBLicens: Ospecificerad

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title = "Justifications and proportionality: An analysis of the ECJ´s assessment of national rules for the prevention of tax avoidance",

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KW - fiscal law

KW - EU-rätt

KW - finansrätt

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JO - Intertax

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Justifications and proportionality: An analysis of the ECJ´s assessment of national rules for the prevention of tax avoidance

Sammanfattning

Ämnesklassifikation (UKÄ)

Fria nyckelord

Tillgång till dokument

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Citera det här