AMID: the wrong bridge or a bridge too far? : an analysis of a recent decision of the European Court of Justice

Journal
Hinnekens, L.
European Union
European Taxation 2001 (Volume 41), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author argues that the answer the ECJ gives in AMID as to whether a tax rule creates discrimination is less straightforward than a first reading may suggest.