Anti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative

This book analyses the constitutional foundation of the autonomous concept of abuse under primary EU law and compares it with the recent developments under secondary law.

Bibliographic Details
Main Author: Lazarov, Ivan
Format: Electronic eBook
Language:Inglés
Published: Amsterdam : IBFD Publications USA, Incorporated, 2022.
Series:IBFD Doctoral Ser.
Subjects:
Tax evasion > European Union countries.
Corporations > Taxation > Law and legislation > European Union countries.
Online Access:Texto completo
Description
Summary:This book analyses the constitutional foundation of the autonomous concept of abuse under primary EU law and compares it with the recent developments under secondary law.
Item Description:Description based upon print version of record.
5.1.2. Relationship between the general principle of the prohibition of abusive practices and secondary law.
Physical Description:1 online resource (330 p.).
ISBN:9789087227432
9087227434

Similar Items