European Union - Levy & Sebbag: The ECJ Has Once Again Been Asked To Deliver Its Opinion on Juridical Double Taxation in the Internal Market
- European Union
- K. Daxkobler; E. Huisman
- European Taxation, 2013 (Volume 53), No 8
- 11 July 2013
In this note, the authors outline the ECJ's decision in Levy and Sebbag, wherein the Court confirmed its view that the fundamental freedoms are not capable of solving the problem of juridical double taxation, since they do not provide criteria for the attribution of taxing rights.