Антидискриминационен анализ, прилаган от съда на Европейския съюз по данъчни дела
Non-discrimination Analysis Applied by the ECJ in Tax Cases

Author(s): Ani Miteva
Subject(s): Law, Constitution, Jurisprudence, Civil Law, EU-Legislation
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: discrimination; ECJ; direct taxation
Summary/Abstract: The purpose of the present analysis is to describe the specific stages of the so-called non-discrimination analysis applied by the ECJ in tax cases in the field of direct taxation. The latter would contribute to the more effective protection against discriminatory tax treatment of taxable persons, EU citizens, who carry out crossborder activity withing the EU.

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