European Union. Balancing the fundamental freedoms and tax sovereignty : some thoughts on recent ECJ case law on direct taxation

• Autores: Gianluigi Bizioli
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 3, 2008, págs. 133-140
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 3 Citas
• Resumen

  • In this article, the author first considers the recent case law of the European Court of Justice (ECJ) in respect of the fundamental freedoms and, in particular, in relation to which freedom applies in a given circumstance. The author then examines the various justifications employed with regard to national tax provisions in respect of discrimination and/or restriction, with emphasis on assessing whether or not there is a direct link between the two issues.