Commission communication and general developments regarding home state taxation

• Autores: Luca Cerioni
• Localización: European taxation, ISSN 0014-3138, Vol. 46, Nº. 8, 2006, págs. 375-382
• Idioma: inglés
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• Resumen

  • The author considers the 2005 Commission Communication on Home State Taxation (HST) and the accompanying Working Document. Some of the solutions suggested in the Communication give rise to important issues of consistency with the case law of the European Court of Justice and the overall objectives of HST. This article contributes towards highlighting some of these issues.