Towards a Homogeneous Theory of Abuse in EU (Direct) Tax Law

Released on by Adolfo Martin Jimenez
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  • Towards a Homogeneous Theory of Abuse in EU (Direct) Tax Law Book Detail

  • Author : Adolfo Martin Jimenez
  • Release Date : 2014
  • Publisher :
  • Genre :
  • Pages : 0
  • ISBN 13 :
  • File Size : 45,45 MB
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Towards a Homogeneous Theory of Abuse in EU (Direct) Tax Law by Adolfo Martin Jimenez PDF Summary

Book Description: In this article, the author focuses on the direct and indirect tax case law of the European Court of Justice and uses this to attempt to determine a uniform interpretation of the principle of the prohibition of the abuse of EU tax law.

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This book deals with all the EC law norms that are relevant from the perspective of direct taxes. It explains how these norms are, and should be, interpreted an