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Asscher: the European Court and the power to destroy

Publication date: 01 Jan 97 | Source: EC TAX REVIEW

Issue: Vol 6 No1

Pages: pp.4-10

This article is an attempt to go through the detail to some of the underlying issues not of EC law but of tax law. In particular, it attempts to evaluate something that the European Court has failed so far to consider expressly: whether its decisions are fair. The article explores the Court's inconsistencies in the context of a case which illustrates this vividly

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Author profile

David Williams CTA-Life
David is a Strategic Adviser in relation to taxation matters operating principally in Sydney. He has been involved in taxation matters for over 35 years, the last 10 as a sole practitioner, and has been writing and presenting on the subject of tax fraud and tax offences since the 1980s with a more recent focus on lessons coming from Operation Wickenby and related investigations, and is the author of Investigations by Administrative Agencies. David was the President of The Tax Institute in 2010. - Current at 18 September 2013
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