Author (Person) | Zalasiński, Adam |
---|---|
Series Title | Intertax |
Series Details | Vol.37, No. 5, May 2009, p282-297 |
Publication Date | May 2009 |
ISSN | 0165-2826 |
Content Type | Journal | Series | Blog |
The European Court of Justice’s (ECJ) direct tax case law based on the EC fundamental freedoms seems to have evolved over the last twenty years. Currently, the Court in answering questions referred by domestic courts seems to look for the boundaries of the fundamental freedoms as interpreted in direct tax cases. However, the final clarification has not been adopted yet. It appears that the issue is closely linked with the proper definition of the limits of the notion of ‘direct tax restriction on free movement’, which is prohibited under the Treaty. This article is aiming to systematize this difficult and delicate area of the ECJ’s jurisprudence and provide some suggestions for solutions. |
|
Source Link | Link to Main Source http://www.kluwerlawonline.com/index.php?area=Journals |
Subject Categories | Taxation |
Countries / Regions | Europe |