The Legal and Political Context of ECJ Case Law on Mutual Assistance

Journal
Author
Lang, M.
Country
European Union
Published Date
Issue
European Taxation 2012 (Volume 52), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article traces the changing political environment behind the development of European Court of Justice case law on the role of mutual assistance in the review of justifications and proportionality with respect to the fundamental freedoms.