Countering the corporate tax avoidance in the Court of Justice of the European Union practice
The article contains the analysis of extensive CJEU practice regarding the issues of countering corporate tax avoidance, and legal framework, mostly the provisions of the Treaty on the Functioning of the European Union and Directives.The purpose of this paper is to conduct a comprehensive research o...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Dostoevsky Omsk State University
2021-10-01
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| Series: | Pravoprimenenie |
| Subjects: | |
| Online Access: | https://enforcement.omsu.ru/jour/article/view/533 |