Abstract / Description of output
This case note article carries out a critical analysis of a recent ECJ ruling relating to the application of the ability-to-pay principle to the taxation of self-employed persons within the EU, by highlighting the unresolved issues and the potential way forward.
Original language | English |
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Pages (from-to) | 162-171 |
Journal | British Tax Review |
Volume | 60 |
Issue number | 2 |
Publication status | Published - 22 May 2017 |