Pregled bibliografske jedinice broj: 452355
ON FORUM SHOPPING THROUGH THE ECJ AND THE NEED FOR JURISTENRECHT
ON FORUM SHOPPING THROUGH THE ECJ AND THE NEED FOR JURISTENRECHT // LEGAL REMEDIESIN EUROPEAN TAX LAW / Pistone, Pasquale (ur.).
Amsterdam: International Bureau of Fiscal Documentation (IBFD), 2009. str. 481-484
CROSBI ID: 452355 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
ON FORUM SHOPPING THROUGH THE ECJ AND THE NEED FOR JURISTENRECHT
Autori
Žunić Kovačević, Nataša
Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni
Knjiga
LEGAL REMEDIESIN EUROPEAN TAX LAW
Urednik/ci
Pistone, Pasquale
Izdavač
International Bureau of Fiscal Documentation (IBFD)
Grad
Amsterdam
Godina
2009
Raspon stranica
481-484
ISBN
978-90-8722-065-5
Ključne riječi
forum shopping, taxation, ECJ
Sažetak
Regarding to the principle of legal certainty in tax matters the relatively new problem is the practice of tax jurisdiction shopping. Specific forms of tax forum shopping represents new phenomenon: forum shopping through the ECJ and forum shopping through "judge-made law".
Izvorni jezik
Engleski
Znanstvena područja
Pravo
