Freedom of establishment as a limit to the control of compliance with tax collaboration obligations of digital platforms
| Pages | 134-143 |
| Date | 01 January 2023 |
| Published date | 01 January 2023 |
| Author | María Jesús García-Torres Fernández |
| Subject Matter | Derecho Fiscal |
News and commentary – revisado por pares
https://doi.org/10.6092/issn.2036-3583/19815
Studi Tributari Europei. Vol.13 (2023)
ISSN 2036-3583
Freedom of establishment as a limit to the control of compliance with tax collabora-
tion obligations of digital platforms. Comment on Ruling of the Court of Justice of the
European Union of December 22th 2022
Keyword
1. Introducción: Las obligaciones tributarias de las
plataformas digitales
Copyright © 2023 Studi Tributari Europei
The text in this work is licensed under the Creative Commons Attribution-NonCommercial License.
https://creativecommons.org/licenses/by-nc/4.0/
II – 83
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