D. Abolition of International Double Taxation On various occasions, the ECJ has expressed its firm conviction that Community law does not contain any provision designed to prohibit the effects of double taxation in the field of indirect taxation. ... to the basic provisions on the internal market as a guideline for interpretation. ... Just as in the case of direct taxes, this effect disadvantages cross-border commerce and is therefore incompatible with an internal market without obstacles, anbsp;...
|Title||:||International Tax Law|
|Publisher||:||Kluwer Law International -|