Direct taxation: is the ECJ heading in a new direction?

• Autores: Michael Lang
• Localización: European taxation, ISSN 0014-3138, Vol. 46, Nº. 9, 2006, págs. 421-430
• Idioma: inglés
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• Dialnet Métricas: 1 Cita
• Resumen

  • In this article the author reviews some of the recent ECJ judgments and Advocate Generals' Opinions and considers whether or not there is evidence that Marks & Spencer is setting a trend and, therefore, is at the beginning of a new direction in the ECJ's case law.