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Selected Works of Maria Hilling
Article
Justifications and Proportionality: An Analysis of the ECJ's Assessment of National Rules for the Prevention of Tax Avoidance
INTERTAX (2013)
  • Maria Hilling, Lund University
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Abstract
This article deals with the limitations imposed by the Treaty on the Functioning of the European Union (TFEU) on Member States´right to prevent tax avoidance and protect national tax bases. It focuses on some recent ECJ case law developments. One central question concerns the implications of the legal situation for Member States´ tax legislators.
Keywords
  • Free movement law,
  • anti-avoidance,
  • international taxation,
  • EU tax law,
  • EU direct tax
Disciplines
Publication Date
May 23, 2013
Publisher Statement
Reproduced with the permission of Intertax, Kluwer Law International (www.kluwer.com)
Citation Information
Maria Hilling. "Justifications and Proportionality: An Analysis of the ECJ's Assessment of National Rules for the Prevention of Tax Avoidance" INTERTAX Vol. 41 Iss. 5 (2013)
Available at: http://works.bepress.com/maria_hilling/6/