Sökning: "Patricia Zakrzewska"

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  1. 1. A legal study into the EU’s approach towards exit taxation

    Master-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Patricia Zakrzewska; [2020]
    Nyckelord :direct taxation; EU law; exit taxation; ATAD; anti-tax avoidance directive; Law and Political Science;

    Sammanfattning : The purpose of the thesis is to analyse the EU’s and CJEU’s approach towards exit taxes by finding guidance on how the exit tax rules shall be made to be considered as compatible with the requirements of EU law. The EU law’s presumption of establishing an internal market without boundaries at the frontiers prohibits national measures which hinder, inter alia, the market access. LÄS MER