Show me the money : what the ECJ's decision in Hoechst could mean for the United Kingdom's tax haven legislation

Type

Journal

Author

Craig, A.

Published Date

January 1, 2002

Issue

Bulletin for International Taxation 2002 (Volume 56), No. 1

This article discusses the Hoechst case and explores how far the principle in Hoechst can be extended to cover other mechanisms in tax legislation which give rise to a premature levy of tax, such as the UK's tax haven legislation.

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Show me the money : what the ECJ's decision in Hoechst could mean for the United Kingdom's tax haven legislation