The Impact of ECJ Case Law on National Taxation

Journal
Pistone, P.
European Union; Italy
Bulletin for International Taxation 2010 (Volume 64), No. 8/9
FormatPDF
EUR
40
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45
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The author, in this article, reflects on the impact of the case law of the European Court of Justice on the national tax sovereignty of Member States, through a discussion of the various vehicles through which such influence is achieved, and then illustrates these issues using Italy as an example.