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Opinion - Substance over Legal Form: Should (non-)incorporated

Raymond Luja

DOI https://doi.org/10.21552/ESTAL/2010/2/175

Back in the 1950’s when the – then – EEC Treaty was drafted probably few government officials realized the potential impact of that Treaty on national tax law. Apart from the fundamental freedoms, State aid has proven to be an important factor, which governments nowadays must take into account when designing their tax systems (or better: the exceptions to those systems). In a recent contribution to ESTAL (2010/1) I have discussed some developments in


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