Denkavit Internationaal : the balance between fiscal sovereignty and the fundamental freedoms?

Journal
Vanistendael, F.J.G.M.
European Union; France; Netherlands
European Taxation 2007 (Volume 47), No. 5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

On 14 December 2006, the European Court of Justice (ECJ) gave its decision in the case of Denkavit Internationaal BV, Denkavit France SARL v. Ministre de l'Économie, des Finances et de l'Industrie. In order to find new patterns in recent ECJ decision-making, this article examines Denkavit International, taken together with two other cases, Test Claimants in Class IV of the ACT Group Action and Test Claimants in the FII Group Litigation.