International juridical double taxation from an ability-to-pay perspective under the EU Law

Mostra el registre complet Registre parcial de l'ítem

• dc.contributor.author Mendonça, Maria Júlia Ildefonso
• dc.date.accessioned 2025-11-19T16:16:05Z
• dc.date.embargoEnd info:eu-repo/date/embargoEnd/2125-01-01
• dc.date.issued 2024
• dc.date.updated 2025-11-19T16:16:05Z
• dc.description.abstract International Juridical Double Taxation from an Ability-to-Pay Perspective under EU Law, the pioneering in-depth treatment of this perspective, is a book that enables taxpayers facing international juridical double taxation to comprehend how their ability to pay is protected under EU law and the limitations that protection faces. The obstacles arising from the parallel exercise of Member States¿ tax sovereignty have been examined by the CJEU and intensely discussed by scholars. By uncovering a paradox in the CJEU¿s case law, this revolutionary book furnishes a constructive alternative to the deadlock created by the CJEU when ruling that international juridical double taxation, although constituting an obstacle to free movement, is not contrary to EU law.
• dc.embargo.liftdate 2125-01-01
• dc.format.mimetype application/pdf
• dc.identifier.citation Mendonça MJI. International juridical double taxation from an ability-to-pay perspective under the EU Law. Alphen aan den Rijn: Wolters Kluwer International; 2024. 231 p.
• dc.identifier.isbn 9789403502984
• dc.identifier.uri http://hdl.handle.net/10230/71945
• dc.language.iso eng
• dc.publisher Wolters Kluwer (LWW)
• dc.rights © Wolters Kluwer (LWW)
• dc.rights.accessRights info:eu-repo/semantics/embargoedAccess
• dc.subject.other Dret fiscal
• dc.title International juridical double taxation from an ability-to-pay perspective under the EU Law
• dc.type info:eu-repo/semantics/book
• dc.type.version info:eu-repo/semantics/publishedVersion