Commission Journal Author Pakarinen, L. Country European Union Published Date 7 August 2012 Issue European Taxation 2012 (Volume 52), No. 9 DOI https://doi.org/10.59403/1g1ktn8 Document Go to Tax Research Platform FormatPDF EUR 45 | USD 50 (VAT excl.) ** Pricing is based on your location. IBFD uses location-based pricing. Read more. Add to cart