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Justifications and proportionality: An analysis of the ECJ´s assessment of national rules for the prevention of tax avoidance

Hilling, Maria LU (2013) In Intertax 41(5). p.294-307
Abstract
The article deals with the limitations imposed by the free movement provisions of the Treaty on the Functioning of the European Union (TFEU) on Member States´ability to prevent tax avoidance and protect national tax bases.
Please use this url to cite or link to this publication:
author
organization
publishing date
type
Contribution to journal
publication status
published
subject
keywords
EU law, fiscal law, EU-rätt, finansrätt
in
Intertax
volume
41
issue
5
pages
294 - 307
publisher
Kluwer Law International
ISSN
1875-8347
language
English
LU publication?
yes
id
c9286b57-c7bf-49b4-9c3e-167fe581628d (old id 3799316)
date added to LUP
2016-04-01 10:14:10
date last changed
2025-04-04 14:30:37
@article{c9286b57-c7bf-49b4-9c3e-167fe581628d,
  abstract     = {{The article deals with the limitations imposed by the free movement provisions of the Treaty on the Functioning of the European Union (TFEU) on Member States´ability to prevent tax avoidance and protect national tax bases.}},
  author       = {{Hilling, Maria}},
  issn         = {{1875-8347}},
  keywords     = {{EU law; fiscal law; EU-rätt; finansrätt}},
  language     = {{eng}},
  number       = {{5}},
  pages        = {{294--307}},
  publisher    = {{Kluwer Law International}},
  series       = {{Intertax}},
  title        = {{Justifications and proportionality: An analysis of the ECJ´s assessment of national rules for the prevention of tax avoidance}},
  url          = {{https://lup.lub.lu.se/search/files/1679395/3799326.pdf}},
  volume       = {{41}},
  year         = {{2013}},
}