Request for a preliminary ruling from the Østre Landsret in the case T Danmark.

Does a Member State's s reliance on Article 1(2) of the Directive 90/435/EEC on the application of national provisions for the prevention of fraud or abuse, presuppose that the Member State in question has adopted a specific domestic provision implementing Article 1(2) of the Directive, or that national law contains general provisions or principles on fraud, abuse and tax evasion that can be interpreted in accordance with Article1(2)?


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Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

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