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Means to combat tax evasion in the European Union

Author

Listed:
  • Alia Gabriela DUTA

    (University of Craiova)

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.

Suggested Citation

  • Alia Gabriela DUTA, 2010. "Means to combat tax evasion in the European Union," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(11), pages 218-221, May.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2010:i:11:p:218-221
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    File URL: http://feaa.ucv.ro/FPV/011-29.pdf
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    More about this item

    Keywords

    tax evasion; EU legislation; European Court of Justice;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K20 - Law and Economics - - Regulation and Business Law - - - General

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