This article examines whether the progression clause in the case of temporary unlimited tax liability may infringe primary EU law. The ECJ has not yet dealt with this issue.
Schlagwörter:
Progressionsvorbehalt; zeitweise unbeschränkte Steuerpflicht
This article examines whether the progression clause in the case of temporary unlimited tax liability may infringe primary EU law. The ECJ has not yet dealt with this issue.
Schlagwörter:
Progressionsvorbehalt; zeitweise unbeschränkte Steuerpflicht
