Results 241 to 250 of about 16,963,019 (272)

The Digital Services Tax and Fundamental Freedoms: Appraisal Under the Doctrine of Measures Having Equivalent Effect to Quantitative Restrictions

open access: yesIntertax, 2019
This article focuses on the evaluation of the European proposal for a common system of a digital services tax (DST) on revenues resulting from the provision of certain digital activities, specifically in light of its compatibility with the guaranteed free movement of goods and services.
Philippa Watson   +2 more
exaly   +5 more sources

The Definition of Measures Having Equivalent Effect

2008
Abstract This chapter examines the definition of measures having equivalent effect. It shows how dynamic Community law is; on the one hand there are clear signs of continuity and consistency, on the other hand those of change, reassessment and new developments.
Laurence William Gormley
openaire   +3 more sources

3. Non-Fiscal Measures: Quantitative Restrictions and Measures Having Equivalent Effect

2019
This chapter examines non-fiscal barriers to trade. Three Treaty provisions are relevant: Article 34 TFEU on imports; Article 35 TFEU on exports; and Article 36 TFEU containing derogations from Articles 34–5 TFEU. The discussions cover quantitative restrictions; measures having equivalent effect including the leading case of Cassis de Dijon; distinctly
openaire   +3 more sources

Elimination of Quantitative Restrictions and Measures Having Equivalent Effect between Member States

2009
Abstract The second method of ensuring that trade between Member States was liberalized was the abolition and prohibition of quantitative restrictions and measures having equivalent effect between Member States. This is achieved by Articles 28 to 30, of the EC Treaty.
openaire   +3 more sources

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