10AB
Analítico de Periódico
Palma, Rui Camacho
Consistently consistent - Brief appraisal of the ECJ's case-law in respect of direct tax law
Fiscalidade, Coimbra Editora, Ldª, N.º 36, Outubro-Dezembro 2008, p.5-17 24cm
Direito Fiscal
I - Introduction
II - The consistent application of structural concepts
a) Structural concepts
b) Comparability
i) General remarks
ii) Comparability level
iii) Substance over form
iv) Impactof DTCs
c) Obstacles
i) Discrimination and restriction
ii) Acceptance of disparities
iii) Minimal breach
iv) Impact of DTCs
d) Justifications
i) General remarks
ii) Grounds for justification
iii) Proportionality
III - Conclusions