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European Union – On the Validity and Scope of Macro-Coherence

SSRN, ISSN: 1556-5068
2022
  • 0
    Citations
  • 569
    Usage
  • 0
    Captures
  • 1
    Mentions
  • 0
    Social Media
Metric Options:   Counts1 Year3 Year

Metrics Details

  • Usage
    569
    • Abstract Views
      475
    • Downloads
      94
  • Mentions
    1
    • Blog Mentions
      1
      • Blog
        1
  • Ratings
    • Download Rank
      559,819

Article Description

The scope of coherence, as a ground justifying measures interfering with the fundamental freedoms, is limited by the concept of macro-coherence. This article analyses the origin and rationale of macro-coherence and how the concept relates to the balanced allocation of taxing rights. The authors argue that it should be abandoned. If not, this could reignite discussions about fundamental issues of EU tax law, such as most-favoured-nation treatment and the obligation of Member States to conclude tax treaties.

Bibliographic Details

Savvas Kostikidis; Paul Hintermayer

Elsevier BV

Multidisciplinary; European Union; macro-coherence; balanced allocation of taxing rights; most-favoured-nation treatment; pension payments; exit taxation

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