Reference : The Taxation of Permanent Establishments in the EU – Avoir Fiscal and Its Legacy
Parts of books : Contribution to collective works
Law, criminology & political science : Tax law
The Taxation of Permanent Establishments in the EU – Avoir Fiscal and Its Legacy
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Landmark Decisions of the ECJ in Direct Taxation
Haslehner, Werner mailto
Kofler, Georg
Rust, Alexander
Kluwer Law International
International Tax Conferences of the University of Luxembourg, Vol. 4
[en] Avoir fiscal ; permanent establishment ; Freedom of establishment ; direct taxation
[en] This contribution analyses the evolution of the case law of the European Court of Justice concerning the taxation of permanent establishments, from its very beginning with the famous "Avoir Fiscal" judgement of 1986. Taking that decision as a starting point, it traces its influence on the Court's direct tax jurisprudence over the subsequent three decades. It shows that, while most principles established by the Court back then are still alive in current doctrine, several elements of its reasoning have still not been resolved in a satisfactory manner, despite the explosion of cases on similar issues over the years.
Researchers ; Professionals ; Students

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