Finnish imputation system under ECJ scrutiny

Journal
Author
Liede, H.; Hintsanen, L.
Country
European Union; Finland
Published Date
Issue
European Taxation 2003 (Volume 43), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Commentary on a pending advance ruling case concerning the compatibility of the Finnish imputation system with EC law, which was referred to the ECJ for a preliminary ruling on 10 September 2002.