haku: @indexterm law / yhteensä: 802
viite: 365 / 802
| Tekijä: | Thiel, S. |
| Otsikko: | The prohibition of income tax discrimination in the European Union: what does it mean? |
| Lehti: | European Taxation
1994 : VOL. 34:9, p. 303-310 |
| Asiasana: | TAXATION EUROPEAN UNION LAW |
| Kieli: | eng |
| Tiivistelmä: | Recent developments in European law with respect to income taxation have resulted from decisions by the Member States to amend the treaties establishing the European Communities as well as from decisions of the European Court of Justice. The "Legislative" action of the Member States has centred on the EC Treaty provisions on the free movement of capital, which were amended by the 1993 Maastricht Treaty on European Union. |
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