'Avoir Fiscal' and Its Legacy in Thirty Years of Direct Tax Jurisprudence of the Court of Justice

Reference : 'Avoir Fiscal' and Its Legacy in Thirty Years of Direct Tax Jurisprudence of the Cour...


	Document type :	Scientific journals : Article
	Discipline(s) :	Law, criminology & political science : Tax law
	To cite this reference:	http://hdl.handle.net/10993/28027

Title :	'Avoir Fiscal' and Its Legacy in Thirty Years of Direct Tax Jurisprudence of the Court of Justice
Language :	English
Author, co-author :	Haslehner, Werner [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Publication date :	May-2016
Journal title :	Intertax, International Tax Review
Publisher :	Aspen Publishers Inc.
Volume :	44
Issue/season :	5
Pages :	374-391
Peer reviewed :	No
Audience :	International
ISSN :	0165-2826
Keywords :	[en] EU tax law ; Non-discrimination ; Taxation of PEs
Abstract :	[en] On occasion of the thirty-year anniversary of the Court of Justice of the European Unions (CJEU’s) landmark judgment Commission v. France, 270/83 (‘Avoir Fiscal’), this article reviews the decision of the Court and its lasting impact on EU tax law. It finds that most of the principles developed in that case remain relevant in current doctrine. At the same time, several questions that were left open in 1986 are still unresolved today.
Target :	Researchers ; Professionals ; Students
Permalink :	http://hdl.handle.net/10993/28027

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