EU Case Law on Income Tax

S. Van Thiel

• 01 maart 2001
• 9789076078366

Samenvatting:

EU Case Law on Income Tax (Part 1) contains a clear and easily accessible evaluation of the income tax decisions of the European Court of Justice (ECJ). It offers readers a succinct overview of the effects of EU law on the traditional ways in which EU Member States have taxed cross-border income flows. The author discusses how EU law can override the discriminatory tax measures and tax treaty provisions of EU Member States and assists tax practitioners in quickly grasping the EU law aspects of international tax practice.