Means to combat tax evasion in the European Union

Alia Gabriela Duta
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Alia Gabriela Duta: University of Craiova

Finante - provocarile viitorului (Finance - Challenges of the Future), 2010, vol. 1, issue 11, 218-221

Abstract: Invoking the law in an abusive manner can aim to avoid the provisions of national law rather than illegitimate gains or wholly contrary to EU legislation. We know that if direct taxation jurisdiction of Member States, the European Court of Justice required that the exercise of those powers to be in conformity with Community law, in particular with the Treaty on freedom of movement.

Keywords: tax evasion; EU legislation; European Court of Justice (search for similar items in EconPapers)
JEL-codes: H26 K20 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2010:i:11:p:218-221

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