haku: @journal_id 523 / yhteensä: 381
viite: 18 / 381
Tekijä: | Offermanns, R. Romano, C. |
Otsikko: | Treaty benefits for permanent establishments: The Saint-Gobain case |
Lehti: | European Taxation
2000 : VOL. 40:5, p. 180-189 |
Asiasana: | European Union Legislation Taxation |
Kieli: | eng |
Tiivistelmä: | The European Court of Justice has examined the problem of the hierarchy of EC law and tax treaties and the compatibility with EC law of provisions contained in a tax treaty btw. an EU member state and a 3rd state. This article analyzes the case. |
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