European Union - Parafiscal Taxes: Are They Compatible with EU Tax Law and the Fundamental Freedoms?
- European Union
- V.I. Dafnomilis
- European Taxation, 2015 (Volume 55), No 9
- 24 August 2015
This article reviews and comments on the case law of the European Court of Justice concerning parafiscal taxes in conjunction with the fundamental freedoms using a case study on advertising fees as an example.