Council Journal Author Pakarinen, L. Country European Union Published Date 7 December 2012 Issue European Taxation 2013 (Volume 53), No. 1 DOI https://doi.org/10.59403/3n6wt3q 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