Wattèl, Peter Jacob
Thirty years of fiscal (in)coherence / Peter J. Wattèl
Resumen.
This article considers three different concepts reflected in the European Court of Justice cases in the last thirty years: the concept of the mandatory requirement of jurisdictional fiscal coherence, which was born thirty years ago by mistake in the Bachmann Case, the concept of balanced allocation of taxing rights in the Marks & Spencer Case, and the third one, the concept of fiscal territoriality.
IMPUESTOS
ARMONIZACION FISCAL
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
HISTORIA
Intertax 0165-2826 v. 50, n. 10, October 2022, p. 736-750
Thirty years of fiscal (in)coherence / Peter J. Wattèl
Resumen.
This article considers three different concepts reflected in the European Court of Justice cases in the last thirty years: the concept of the mandatory requirement of jurisdictional fiscal coherence, which was born thirty years ago by mistake in the Bachmann Case, the concept of balanced allocation of taxing rights in the Marks & Spencer Case, and the third one, the concept of fiscal territoriality.
IMPUESTOS
ARMONIZACION FISCAL
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
HISTORIA
Intertax 0165-2826 v. 50, n. 10, October 2022, p. 736-750