EU Case Law on Income Tax

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  • EU Case Law on Income Tax Book Detail

  • Author : Servaas van Thiel
  • Release Date : 2001
  • Publisher :
  • Genre : Income tax
  • Pages : 628
  • ISBN 13 : 9789076078366
  • File Size : 81,81 MB

EU Case Law on Income Tax by Servaas van Thiel PDF Summary

Book Description: The impact of the income tax case law of the European Court of Justice on the traditional way in which EU Member States tax cross-border income flows. Detailed guidelines on the following questions: when does community law apply to a tax problem in Europe, when is a contested tax measure incompatible with community law, and on what grounds could such a contested measure be justified?

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Ben Terra (1946–2019) was professor of tax law at the universities of Amsterdam (UvA), the Netherlands, and Lund, Sweden. Peter Wattel is Advocate General in