European Union: Remedies available to individuals under EC law against discriminatory national laws

• Autores: Erik Werlauff
• Localización: European taxation, ISSN 0014-3138, Vol. 39, Nº. 12, 1999, págs. 475-483
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • Inspired by the 1999 German law under which a tax at a rate of 25% of the contract value had to be paid when a non-German company undertook work for a German company, the author looks at the various remedies available to combat discriminatory tax provisions in the EU.