000			01166nab a2200241 c 4500
999			_c146650 _d146650
003			ES-MaIEF
005			20221028132736.0
007			ta
008			221028t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_946012 _aWattèl, Peter Jacob
245		0	_aThirty years of fiscal (in)coherence _c Peter J. Wattèl
500			_aResumen.
520			_aThis 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.
650			_aIMPUESTOS _947460
650		4	_aARMONIZACION FISCAL _931085
650		4	_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611
650		4	_aUNION EUROPEA _948644
650		4	_aJURISPRUDENCIA _947570
650		4	_aHISTORIA _945399
773	0		_9168245 _oOP 2141/2022/10 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, n. 10, October 2022, p. 736-750
942			_cART