Rola TSUE w opodatkowaniu przedsiębiorstw podatkiem dochodowym
The Role of CJEU in Corporate Income Taxation
Author(s): Lidia PeretiatkowiczSubject(s): Fiscal Politics / Budgeting
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: direct taxation; tax harmonization; CJEU;
Summary/Abstract: The article attempts to evaluate the conclusions of the TSUE case law concerning direct taxes on the activities of multinational enterprises, in particular with regard to the implementation of the principle of freedom of establishment.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: LI/2017
- Issue No: 6
- Page Range: 311-319
- Page Count: 9
- Language: Polish