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Direct taxation and the Court of Justice: the virtues of consistency

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Authors and Affiliations

  1. Tax Chambers, London

    Timothy Lyons QC (Barrister)

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  1. Timothy Lyons QC
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This paper is the written version of a presentation given by the author at the conference “Community Taxation: Recent Developments and Future Perspectives” in Trier, 30–31 October 2003. This article does not refer to cases decided after the date of the conference. It is primarily concerned with cases directly affecting companies; cases concerned with individuals were considered by others during the conference.

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Lyons, T. Direct taxation and the Court of Justice: the virtues of consistency. ERA Forum 5, 174–184 (2004). https://doi.org/10.1007/s12027-004-0003-z

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  • DOI: https://doi.org/10.1007/s12027-004-0003-z

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