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Tax Avoidance and the EC Treaty Freedoms: A Study on the Limitations Under European Law to the Prevention of Tax Avoidance: Eucotax Series on European Taxation, cartea 11

Autor Dennis Weber
en Limba Engleză Hardback – 31 iul 2005
This unique book investigates the extent tot which a taxpayer may invoke the freedom of movement within the Community in order to avoid national direct taxes. The author shows what at the national level is viewed as abuse may often be viewed from an EC law perspective as invoking the Treaty freedoms.
Among the issues raised in the course of the analysis are the following:
- applicability of each of the freedoms of the citizen, of goods, of workers, of establishment, of services, and of capital;
- tests entailed by Community law: the economic activity test, the artificiality test, and the substance test;
- the extent to which holding and letterbox companies may invoke the freedom of movement; and
- the fiscal cohesion justification.
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Specificații

ISBN-13: 9789041124029
ISBN-10: 9041124020
Pagini: 290
Dimensiuni: 166 x 249 x 22 mm
Greutate: 0.65 kg
Editura: Kluwer Law International
Seria Eucotax Series on European Taxation