The CLT-UFA case and the "principle of neutrality of legal form"

Journal
Schnitger, A. (Arne)
European Taxation 2004 (Volume 44), No. 12
PriceUSD 45

The pending CLT-UFA case offers the European Court of Justice the chance to define more precisely the "principle of neutrality of legal form". An analysis of the Court's possible conclusions is made.