European Union: The indirect effects of community law on domestic tax law : succession as a primary example

• Autores: Nikola Vinther
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 3, 2002, págs. 123-128
• Idioma: inglés
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• Resumen

  • The effects of community law, e.g. the EC Merger Directive, on areas of the law where the national legislator has elected to regulate in compliance with community requirements in non-harmonized areas, are discussed.