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1. 1. Cohesion of the national tax system : An analysis from a legal certainty perspective

   Magister-uppsats, IHH, Rättsvetenskap

   Författare :Farshid Heyati; Robert Kugic; [2006]
   Nyckelord :EC direct tax law; cohesion justification; legal certainty;

   Sammanfattning : Direct taxation is an area which has not been harmonized entirely within the European Community. Nevertheless, the ECJ has in its case law stated that even though direct taxation falls within the competence of the Member States, they may not exercise that competence by breaching EC law. LÄS MER