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pro vyhledávání: '"Raingeard de la Blétière, Emmabuel"'
Autor:
Kemmeren, Eric, Prats, Alfredo Garcia, Haslehner, Werner, Heydt, Volker, Jofler, Georg, Lang, Michael, Lüdicke, Jürgen, Nogueira, João, Pistone, Pasquale, Raventos-Calvo, Stella, Raingeard de la Blétière, Emmabuel, Richelle, Isabelle, Rust, Alexander, Shiers, Rupert, Valente, Piergiorgio, Rosenblatt, Paulo, Tron, Manuel E.
Publikováno v:
Anti-Avoidance of General Nature and Scope – GAAR and Other Rules, 103A, 59-93
While the EU Treaties do not contain a general anti-abuse rule, the Court of Justice of the European Union (ECJ) uses the concept of abuse of law when interpreting the EU Treaties in multiple substantive areas of law, including direct taxation. Curre
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=narcis______::f9857e76e9dcbb6611f47e5b2edba7bc
https://research.tilburguniversity.edu/en/publications/f70bebf9-fe31-4f20-9691-cfed87205270
https://research.tilburguniversity.edu/en/publications/f70bebf9-fe31-4f20-9691-cfed87205270
