Have a personal or library account? Click to login
Definition of Tax Planning in the Case Law of the Court of Justice of the EU (ECJ) Cover

Definition of Tax Planning in the Case Law of the Court of Justice of the EU (ECJ)

Socrates. Rīga Stradiņš University Faculty of Law Electronic Scientific Journal of Law.
Volume 2022 (2022): Issue 2-23 (September 2022)
By: Jānis Zelmenis  
Open Access
|Sep 2022

Authors

Jānis Zelmenis

Janis.Zelmenis@bdo.lv

DOI: https://doi.org/10.25143/socr.23.2022.2.132-144 | Journal eISSN: 2256-0548
Journal RSS Feed
Language: English
Page range: 132 - 144
Published on: Sep 30, 2022
Published by: Riga Stradins University
In partnership with: Paradigm Publishing Services
Publication frequency: 3 issues per year
Keywords:
European Court of Justice,
freedom of establishment,
notion of economic substance,
tax disputes,
tax planning,
wholly artificial arrangements,
tax evasion
Related subjects:
Law,
International law, foreign law, comparative law,
International law, foreign law, comparative law, other,
Public law,
Public law, other,
Criminal law,
Criminal law, other

© 2022 Jānis Zelmenis, published by Riga Stradins University
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Previous articleVolume 2022 (2022): Issue 2-23 (September 2022)Next article