Parafiscal Taxes: Are They Compatible with EU Tax Law and the Fundamental Freedoms?

Type

Journal

Author

Dafnomilis, V.I.

Country

European Union

Published Date

August 24, 2015

Issue

European Taxation 2015 (Volume 55), No. 9

DOI

https://doi.org/10.59403/3a9ynjq

Document

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This article reviews and comments on the case law of the European Court of Justice concerning parafiscal taxes in conjunction with the fundamental freedoms using a case study on advertising fees as an example.

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Parafiscal Taxes: Are They Compatible with EU Tax Law and the Fundamental Freedoms?