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Towards a homogeneous theory of abuse in EU ( direct ) tax law Adolfo Martín Jiménez Electrónico

By: Martín Jiménez, Adolfo J.
Material type: ArticleArticlePublisher: 2012Subject(s): DERECHO TRIBUTARIO | DERECHO COMUNITARIO EUROPEO | ABUSO DEL DERECHO | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA | COMENTARIOS In: Bulletin for International Taxation v. 66, n. 4/5, April/May 2012
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