Asscher: the European Court and the power to destroy
01 Jan 97 |
EC TAX REVIEW
Issue: Vol 6 No1
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
This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.
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