THE PREVALENCE OF SUBSTANCE OVER FORM IN TAXATION CASE LAW

Autor:	Mihaela TOFAN
Jazyk:	angličtina
Rok vydání:	2017
Předmět:	regulation substation eucj jurisprudence Law Law in general. Comparative and uniform law. Jurisprudence K1-7720 Social Sciences Finance HG1-9999
Zdroj:	Journal of Public Administration, Finance and Law, Vol 7, Iss 11 SI 3, Pp 121-131 (2017)
Druh dokumentu:	article
ISSN:	2285-2204 2285-3499
Popis:	The principle of prevalence of form over the substance in regulation is a fundamental principle of law in general, but in taxation disputes its effects are reversed. This is one of the many changes in the EU legal order that is born in the EUCJ’ s jurisprudence, which aims at insuring the respect of fundamental rights and liberties. The paper analysis this case law and points out that currently the domestic courts should respect the solution of the court in Luxembourg, ensuring the prevalence of substance over form in the fiscal jurisprudence they are asked to draw.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/67d72be10aff4140a3ce4bfffbc1f598 Zobrazit plný text záznamu View record in DOAJ