Author (Person) | Rønfeldt, Thomas |
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Series Title | Intertax |
Series Details | Vol.41, No.1, January 2013, p27-41 |
Publication Date | January 2012 |
ISSN | 0165-2826 |
Content Type | Journal | Series | Blog |
This article is concerned with the differences between invoking EU law in connection with an establishment and subsequent establishment chains under company law and invoking EU law in connection with the same establishment chain's fiscal circumstances. It reveals crucial differences in taxable persons' opportunities to invoke EU law in order to protect an establishment chain with reference to tax law and the right of establishment, respectively. From a Danish context, this article will emphasize the general differences in EU law that occur in the application of the right of establishment. |
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Source Link | http://www.kluwerlawonline.com/index.php?area=Journals |
Subject Categories | Law, Taxation |
Countries / Regions | Denmark, Europe |
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