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

Luca Cerioni

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

Luca Cerioni

School of Law

Research output: Contribution to journal › Article › peer-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 language	English
Pages (from-to)	162-171
Journal	British Tax Review
Volume	60
Issue number	2
Publication status	Published - 22 May 2017

Access to Document

Cerioni2017BTRXVStaatssecretaris
This is a pre-copyedited, author-produced version of an article accepted for publication in British Tax Review following peer review. The definitive published version Ceroni, L. (2017). X v Staatssecretaris van Financiën: A step forward in a proper application of the ability-to-pay principle in cross-border situations? . British Tax Review, 60(02). is available online on Westlaw UK or from Thomson Reuters DocDel service.
Accepted author manuscript, 418 KBLicence: Creative Commons: Attribution Non-Commercial (CC-BY-NC)

Cite this

@article{953c509e15824aee97f3e34392c53c03,

title = "X v Staatssecretaris van Financi{\"e}n: A step forward in a proper application of the ability-to-pay principle in cross-border situations?",

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.",

author = "Luca Cerioni",

year = "2017",

month = may,

day = "22",

language = "English",

volume = "60",

pages = "162--171",

journal = "British Tax Review",

issn = "0007-1870",

publisher = "Thomson Reuters",

number = "2",

}

TY - JOUR

T1 - X v Staatssecretaris van Financiën

T2 - A step forward in a proper application of the ability-to-pay principle in cross-border situations?

AU - Cerioni, Luca

PY - 2017/5/22

Y1 - 2017/5/22

N2 - 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.

AB - 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.

UR - http://www.sweetandmaxwell.co.uk/Catalogue/ProductDetails.aspx?productid=6614&recordid=338

M3 - Article

SN - 0007-1870

VL - 60

SP - 162

EP - 171

JO - British Tax Review

JF - British Tax Review

IS - 2

ER -

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

Abstract

Access to Document

Other files and links

Fingerprint

Cite this