Better late than never: The finnish CFC case and the requirement to repeal final decisions that conflict with EU law

• Autores: Marjaana Helminen
• Localización: European taxation, ISSN 0014-3138, Vol. 51, Nº. 7, 2011, págs. 314-318
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • In this note, the author outlines a recent decision of the Supreme Administrative Court of Finland concerning the compatibility of the Finnish controlled foreign company regime with EU law and the grounds for a repeal of national court’s decisions found to be incompatible with subsequent European Court of Justice case law.