The national provisions concerning tax residence in light of the ECJ case-law on abusive practices in the exercise of the freedom of establishment: The Italian case

Luca Cerioni

The national provisions concerning tax residence in light of the ECJ case-law on abusive practices in the exercise of the freedom of establishment: The Italian case

Luca Cerioni

School of Law

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	407-458
Journal	Rivista di Diritto Tributario Internazionale
Volume	12
Publication status	Published - 2012

Cite this

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title = "The national provisions concerning tax residence in light of the ECJ case-law on abusive practices in the exercise of the freedom of establishment: The Italian case",

author = "Luca Cerioni",

year = "2012",

language = "English",

volume = "12",

pages = "407--458",

journal = "Rivista di Diritto Tributario Internazionale",

issn = "1824-1476",

}

TY - JOUR

T1 - The national provisions concerning tax residence in light of the ECJ case-law on abusive practices in the exercise of the freedom of establishment

T2 - The Italian case

AU - Cerioni, Luca

PY - 2012

Y1 - 2012

M3 - Article

SN - 1824-1476

VL - 12

SP - 407

EP - 458

JO - Rivista di Diritto Tributario Internazionale

JF - Rivista di Diritto Tributario Internazionale

ER -