Justifications and proportionality: An analysis of the ECJ´s assessment of national rules for the prevention of tax avoidance
(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:
https://lup.lub.lu.se/record/3799316
- author
- Hilling, Maria LU
- organization
- publishing date
- 2013
- 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
- 2018-11-21 19:43:05
@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}}, }