Publication: Tax Avoidance and the European Court of Justice: What is at Stake for European General Anti-Avoidance Rules?
dc.affiliation.area | UC3M. Área de Derecho Financiero | es |
dc.affiliation.dpto | UC3M. Departamento de Derecho Público del Estado | es |
dc.contributor.author | Ruiz Almendral, Violeta | |
dc.date.accessioned | 2010-10-08T10:12:20Z | |
dc.date.available | 2010-10-08T10:12:20Z | |
dc.date.issued | 2005 | |
dc.description | Web del editor: http://www.aspenpublishers.com | |
dc.description.status | Publicado | |
dc.format.mimetype | application/pdf | |
dc.identifier.bibliographicCitation | Intertax, 2005, vol. 33, issue 12, p. 560-582 | |
dc.identifier.issn | 0165-2826 | |
dc.identifier.uri | https://hdl.handle.net/10016/9379 | |
dc.language.iso | eng | |
dc.publisher | Kluwer Law International | |
dc.rights | © Kluwer Law International | |
dc.rights.accessRights | open access | |
dc.subject.eciencia | Derecho | |
dc.subject.other | Impuestos | |
dc.subject.other | Taxes | |
dc.subject.other | GAAR | |
dc.subject.other | Derecho tributario | |
dc.subject.other | European Court of Justice | |
dc.title | Tax Avoidance and the European Court of Justice: What is at Stake for European General Anti-Avoidance Rules? | |
dc.type | research article | * |
dc.type.review | PeerReviewed | |
dspace.entity.type | Publication |
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