Essays about: "Yinon Tzubery"

Found 1 essay containing the words Yinon Tzubery.

  1. 1. "Does Avoidance of Member State's Tax Justify Hindrance of Treaty Freedoms?"

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Yinon Tzubery; [2011]
    Keywords : Tax Avoidance; EU law; Tax; Abuse of Law; Law and Political Science;

    Abstract : This research paper examines whether the prevention of Member State's taxes avoidance can justify hindrance of the TFEU freedoms. The legal research performed leads to the conclusion that, despite the fact that such justification existed in the past in the ECJ's case law, it was de facto abolished within the ambit of Case C-196/04 Cadbury Schweppes, since in this case the ECJ restricted the incidence of the tax avoidance justification only to measures aimed at preventing abuse of EU law. READ MORE