International Juridical Double Taxation from an Ability-to-Pay Perspective under EU Law
Información General
- Autores: Maria Júlia Ildefonso Mendonça
- Editores: Kluwer Law International
- Año de publicación: 2024
- País: Países Bajos
- Idioma: inglés
- ISBN: 9789403502984
- Texto completo no disponible (Saber más ...)
Resumen
International Juridical Double Taxation from an Ability-to-Pay Perspective under EU Law, the pioneering in-depth treatment of this perspective, is a book that enables taxpayers facing international juridical double taxation to comprehend how their ability to pay is protected under EU law and the limitations that protection faces. The obstacles arising from the parallel exercise of Member States’ tax sovereignty have been examined by the CJEU and intensely discussed by scholars. By uncovering a paradox in the CJEU’s case law, this revolutionary book furnishes a constructive alternative to the deadlock created by the CJEU when ruling that international juridical double taxation, although constituting an obstacle to free movement, is not contrary to EU law.
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