Антидискриминационен анализ, прилаган от съда на Европейския съюз по данъчни дела
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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