Volume 44 (2016) / Issue 5

Werner Haslehner, '‘Avoir Fiscal’ and Its Legacy after Thirty Years of Direct Tax Jurisprudence of the Court of Justice' (2016) 44 Intertax, Issue 5, pp. 374–391


On occasion of the thirty-year anniversary of the Court of Justice of the European Unions (CJEU’s) landmark judgment Commission v. France, 270/83 (‘Avoir Fiscal’), this article reviews the decision of the Court and its lasting impact on EU tax law. It finds that most of the principles developed in that case remain relevant in current doctrine. At the same time, several questions that were left open in 1986 are still unresolved today.

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ISSN: 0165-2826
ID: TAXI2016030