The need for tax clarity and the application of the Acte Clair doctrine to direct taxes
Article Abstract:
European tax law needs clarity on the indication of rights and obligations of taxpayers as the use of preliminary ruling procedures in direct taxes show some anomalies. A new phase of maturity of the European tax law relies more on national courts and the European Court of Justice should limit its statements regarding tax cases. The need for tax 'acte clair' is discussed.
Publisher: Aspen Publishers, Inc.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
Tax Law, Public Finance Activities, Management dynamics, Management, Interpretation and construction, Company business management, European Court of Justice, European Community law
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
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Kirchberg 3 October 2006: three decisions that did ... not change the future of European taxes
Article Abstract:
The tax policy of the European Union and court cases relating to value added tax is discussed.
Publisher: Aspen Publishers, Inc.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2006
Forecasts, trends, outlooks, Editorial, Analysis, Forecasts and trends, Market trend/market analysis, European Union, Value-added tax
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2006
User Contributions:
Comment about this article or add new information about this topic:
Subjects list: Tax policy
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