The Obstacles Faced by the European Court of Justice in Removing the "Obstacles" Faced by the Taxpayer: The Difficult Case of Double Taxation

Sandra Eden

Research output: Contribution to journalArticlepeer-review

Abstract

This article reviews the case law of the European Court of Justice both before and after the landmark decision in 2006 of Kerckhaert-Morres on double taxation. It concludes that the position was finely balanced prior to the decision and the Court could have decided either way, although subsequent cases have been consistent with the decision. It considers whether the Court made the right choice and concludes on pragmatic grounds that it did.
Original languageEnglish
Pages (from-to)610-28
Number of pages19
JournalBritish Tax Review
Volume[2010]
Issue number6
Publication statusPublished - 2010

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