The EU and Third Countries any new tax opportunities under associationagreements ? Flora Sicard & Olivier Debat
By: Sicard, Flora
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Contributor(s): Debat, Olivier.
Material type: 
ArticlePublisher: 2017Subject(s): IMPUESTOS | TRATADOS INTERNACIONALES | CONVENIOS | UNION EUROPEA | PAÍS TERCERO
In:
Intertax v. 45, n. 5, May 2017, p. 402-410Summary: Further to the SECIL judgment (C-464/14) delivered by the EuropeanCourt of Justice (ECJ) in November 2016, this article explores howAssociationAgreements (AAs) concluded by the European Union (EU) with third countries connect with EU primary law, especially the Treaty onthe Functioning of the European Union (TFEU), and discusses their possible implications in tax matters. It investigates the consequences of thevariations in purpose and wording of such international instruments and identifies opportunities, uncertainties, shortcomings and potentialities deriving therefrom.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141/2017/5-4 (Browse shelf) | Available | OP 2141/2017/5-4 |
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Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
Further to the SECIL judgment (C-464/14) delivered by the EuropeanCourt of Justice (ECJ) in November 2016, this article explores howAssociationAgreements (AAs) concluded by the European Union (EU) with third countries connect with EU primary law, especially the Treaty onthe Functioning of the European Union (TFEU), and discusses their possible implications in tax matters. It investigates the consequences of thevariations in purpose and wording of such international instruments and identifies opportunities, uncertainties, shortcomings and potentialities deriving therefrom.
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