Work

Towards a Homogeneous Theory of Abuse in EU (Direct) Tax Law

Year: 2012

Type: article

Abstract: In this article, the author focuses on the direct and indirect tax case law of the European Court of Justice and uses this to attempt to determine a uniform interpretation of the principle of the prohibition of the abuse of EU tax law.

Source: Bulletin for international taxation

DOI: 10.59403/1s3q0g7

Author: A. Martín Jiménez

Institution: Universidad de Cádiz

Language: English

Topic: Taxation and Legal Issues

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W2264590627

FWCI: 21.05

Cites: 16

Cited by: 36

Related to: 10