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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.
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| Format: | Électronique eBook |
| Langue: | Inglés |
| Publié: |
Amsterdam :
IBFD Publications USA, Incorporated,
2022.
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| Collection: | IBFD Doctoral Ser.
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| Accès en ligne: | Texto completo |
| Résumé: | 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. |
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| 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. |
| Description matérielle: | 1 online resource (330 p.). |
| ISBN: | 9789087227432 9087227434 |