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Case - law - based anti - avoidance measures in conflict with proportionality test comment on the ECJ decision in Kofoed Adam Zalasinski

By: Zalasinski, Adam.
Material type: ArticleArticlePublisher: 2007Subject(s): EMPRESAS | CONCENTRACION | IMPUESTOS | EVASION FISCAL | INSPECCION TRIBUTARIA | DINAMARCA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | JURISPRUDENCIA | COMENTARIOS | SOCIEDADES | ELUSION FISCAL In: European taxation v. 47, n. 12, December 2007, p. 571-576
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