X v Staatssecretaris van Financiën: A step forward in a proper application of the ability-to-pay principle in cross-border situations?

Luca Cerioni

Research output: Contribution to journalArticlepeer-review

Abstract

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 languageEnglish
Pages (from-to)162-171
JournalBritish Tax Review
Volume60
Issue number2
Publication statusPublished - 22 May 2017

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