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Justifications and proportionality: An analysis of the ECJ´s assessment of national rules for the prevention of tax avoidance

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Author

Summary, in English

The article deals with the limitations imposed by the free movement provisions of the Treaty on the Functioning of the European Union (TFEU) on Member States´ability to prevent tax avoidance and protect national tax bases.

Department/s

Publishing year

2013

Language

English

Pages

294-307

Publication/Series

Intertax

Volume

41

Issue

5

Document type

Journal article

Publisher

Kluwer Law International

Topic

  • Law

Keywords

  • EU law
  • fiscal law
  • EU-rätt
  • finansrätt

Status

Published

ISBN/ISSN/Other

  • ISSN: 1875-8347