Sökning: "Carolin Billgren"

Hittade 1 uppsats innehållade orden Carolin Billgren.

1. 1. CFC-legislation, the Freedom of Establishment and Tax Treaties- A Comparative Study in the Light of the Cadbury-Schweppes judgement

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen

   Författare :Carolin Billgren; [2008]
   Nyckelord :Skatterätt; EG-rätt; Law and Political Science;

   Sammanfattning : Although direct taxation falls under the sovereignty of each individual Member State, that sovereignty must be practiced with respect for community legislation and the EC Treaty. National legislation that in any way hinders the freedoms guaranteed by the Treaty or discourages nationals of a Member State to practice those freedoms is infringing the EC Treaty and is not to be tolerated. LÄS MER