European Union. Justifications in Community law for income tax restrictions on free movement : acte clair rules that can be readily applied by national courts - Part 2

• Autores: Servaas Van Thiel
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 7, 2008, págs. 339-350
• Idioma: inglés
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• Resumen

  • In Part 2 of this article, the author considers the second of the overriding public interest justifications frequently invoked by Member States, i.e. the need to preserve the balanced allocation of tax jurisdiction. That justification, though once rejected by the European Court of Justice, has subsequently been accepted. The article ends with the author setting out his extensive conclusions on the subject matter in question