Thirty years of fiscal (in)coherence Peter J. Wattèl
By: Wattèl, Peter Jacob
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Material type: 
ArticleSubject(s): IMPUESTOS | ARMONIZACION FISCAL | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA | HISTORIA
In:
Intertax v. 50, n. 10, October 2022, p. 736-750Summary: 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.
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| Artículos | IEF | IEF | OP 2141/2022/10-7 (Browse shelf) | Available | OP 2141/2022/10-7 |
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| OP 2141/2022/10-4 Pillar two and African countries | OP 2141/2022/10-5 Addressing base erosion and profit shifting | OP 2141/2022/10-6 Right to a reasonable time during tax audits in Turkey | OP 2141/2022/10-7 Thirty years of fiscal (in)coherence | OP 2141/2022/1-1 Agreement?, what agreement? | OP 2141/2022/11 Intertax | OP 2141/2022/11-1 Time for a rethink? |
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.
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