Towards a Homogeneous Theory of Abuse in EU (Direct) Tax Law

Journal
Author
Martín Jiménez, A.J.
Country
European Union
Published Date
Issue
Bulletin for International Taxation 2012 (Volume 66), No. 4/5
FormatPDF
EUR
45
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50 (VAT excl.)

In this article, the author focuses on the direct and indirect tax case law of the European Court of Justice and uses this to attempt to determine a uniform interpretation of the principle of the prohibition of the abuse of EU tax law.