European Union: Does the European Court of Justice understand the policy behind tax benefits based on personal and family circumstances?

• Autores: Nils Mattsson
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 6, 2003, págs. 186-194
• Idioma: inglés
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• Resumen

  • This article explores various ECJ cases in respect of tax benefits based on personal or family circumstances in which the court has had to assess whether such provisions are potentially discriminatory or in some other sense restrictive in relation to a basic freedom guaranteed by the EC Treaty.