The European Court of Justice and corporation tax: the Luxembourg Breviar

AuthorJacques Malherbe
Pages1-13
Comparative studies
https://doi.org/10.6092/issn.2036-3583/9457
Studi Tributari Europei. Vol.8 (2018)
ISSN 2036-3583
๎ฉ๎€๎€ณ ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€๎Ž ๎€ซ๎’๎ฎ๎ก๎ช ๎’๎€ธ ๎„๎ฎ๎ฃ๎ช๎ƒ๎€ฌ๎€ณ ๎€๎Ž๎€ฐ ๎€ฌ๎’๎ก๎•๎’๎ก๎€๎ช๎ƒ๎’๎Ž ๎ช๎€๎ต๎€ญ ๎ช๎€๎€ณ
๎ˆ๎ฎ๎ต๎€ณ๎Œ๎€ค๎’๎ฎ๎ก๎€ผ ๎€ฃ๎ก๎€ณ๎ฑ๎ƒ๎€๎ก๎ท
๎„๎€๎€ฌ๎œ๎ฎ๎€ณ๎ฃ ๎‹๎€๎‰๎€๎€ณ๎ก๎€ค๎€ณ๎‚พ
๎‘๎€ฌ๎ช๎’๎€ค๎€ณ๎ก ๎ฌ๎บ๎“๎
๎ฉ๎Žž๎Žช๎ฃ๎Žถ ๎ฑ๎… ๎€ซ๎ฑ๎ฉ๎๎Žถ๎ฉ๎๎…๎€ญ ๎“๎™ ๎‚๎Ž๎ช๎ก๎’๎€ฐ๎ฎ๎€ฌ๎ช๎ƒ๎’๎Ž ๎„ก ๎ฌ๎™ ๎ฉ๎ก๎€ณ๎€๎ช๎Œ๎€ณ๎Ž๎ช ๎’๎€ธ ๎•๎ก๎’๎พ๎ช๎ฃ ๎„ก ๎ซ๎™ ๎ฉ๎ก๎€๎Ž๎ฃ๎€ธ๎€ณ๎ก ๎•๎ก๎ƒ๎€ฌ๎ƒ๎Ž๎€ผ
๎„ก ๎€บ๎™ ๎ฉ๎ก๎€ณ๎€๎ช๎Œ๎€ณ๎Ž๎ช ๎’๎€ธ ๎‰๎’๎ฃ๎ฃ๎€ณ๎ฃ ๎„ก ๎€น๎™ ๎‚๎Ž๎ช๎€ณ๎ก๎€ณ๎ฃ๎ช ๎€ฐ๎€ณ๎€ฐ๎ฎ๎€ฌ๎ช๎ƒ๎’๎Ž ๎„ก ๎ฆ๎™ ๎ฒ๎ƒ๎ช๎€๎€๎’๎‰๎€ฐ๎ƒ๎Ž๎€ผ ๎ช๎€๎ต๎€ณ๎ฃ ๎€๎ช ๎ฃ๎’๎ฎ๎ก๎€ฌ๎€ณ
๎„ก ๎ฅ๎™ ๎ฉ๎ก๎€๎Ž๎ฃ๎€ธ๎€ณ๎ก ๎’๎€ธ ๎ก๎€ณ๎€ผ๎ƒ๎ฃ๎ช๎€ณ๎ก๎€ณ๎€ฐ ๎’๎ผ๎€ฌ๎€ณ ๎€๎Ž๎€ฐ ๎€ฌ๎’๎Ž๎ช๎ก๎ƒ๎€ค๎ฎ๎ช๎ƒ๎’๎Ž ๎’๎€ธ ๎€๎ฃ๎ฃ๎€ณ๎ช๎ฃ ๎„ก ๎€ด๎™ ๎€œ๎€ค๎ฎ๎ฃ๎€ณ ๎’๎€ธ ๎ก๎ƒ๎€ผ๎€๎ช ๎„ก ๎๎™
๎€ซ๎’๎Ž๎€ฌ๎‰๎ฎ๎ฃ๎ƒ๎’๎Ž๎€ญ ๎ช๎€๎€ณ ๎ˆ๎ฎ๎ต๎€ณ๎Œ๎€ค๎’๎ฎ๎ก๎€ผ ๎€ฃ๎ก๎€ณ๎ฑ๎ƒ๎€๎ก๎ท
๎“๎™ ๎‚๎Ž๎ช๎ก๎’๎€ฐ๎ฎ๎€ฌ๎ช๎ƒ๎’๎Ž
๎ฉ๎€๎€ณ ๎€ฐ๎€ณ๎€ฌ๎ƒ๎ฃ๎ƒ๎’๎Ž๎ฃ ๎’๎€ธ ๎ช๎€๎€ณ ๎€ซ๎’๎ฎ๎ก๎ช ๎’๎€ธ ๎„๎ฎ๎ฃ๎ช๎ƒ๎€ฌ๎€ณ ๎’๎€ธ ๎ˆ๎ฎ๎ต๎€ณ๎Œ๎€ค๎’๎ฎ๎ก๎€ผ ๎€๎€๎ฑ๎€ณ๎ก๎€ณ๎•๎€ณ๎€๎ช๎€ณ๎€ฐ๎‰๎ท ๎ƒ๎Ž๎ฟ๎ฎ๎€ณ๎Ž๎€ฌ๎€ณ๎€ฐ ๎€ฃ๎€ณ๎‰๎€ผ๎ƒ๎€๎Ž ๎ช๎€๎ต ๎‰๎€๎ณ ๎€๎Ž๎€ฐ
๎ก๎€ณ๎œ๎ฎ๎ƒ๎ก๎€ณ ๎ช๎€๎€ณ ๎€ฌ๎’๎ก๎•๎’๎ก๎€๎ช๎€ณ ๎ช๎€๎ต ๎•๎ก๎€๎€ฌ๎ช๎ƒ๎ช๎ƒ๎’๎Ž๎€ณ๎ก ๎ช๎’ ๎€๎€ฌ๎œ๎ฎ๎ƒ๎ก๎€ณ ๎ช๎€๎€ณ ๎ˆ’๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€๎Ž ๎ก๎€ณ๎ฟ๎€ณ๎ต๎ˆ“ ๎€๎‰๎’๎Ž๎€ผ๎ฃ๎ƒ๎€ฐ๎€ณ ๎Ž๎€๎ช๎ƒ๎’๎Ž๎€๎‰ ๎ก๎€ณ๎ฟ๎€ณ๎ต๎€ณ๎ฃ๎™
๎€ฒ๎ต๎€๎Œ๎•๎‰๎€ณ๎ฃ ๎€๎ก๎€ณ ๎ช๎€๎€ณ ๎€ฌ๎€๎ก๎ก๎ท๎๎’๎ฑ๎€ณ๎ก ๎’๎€ธ ๎•๎€ณ๎ก๎Œ๎€๎Ž๎€ณ๎Ž๎ช๎‰๎ท ๎ช๎€๎ต๎€ณ๎€ฐ ๎ƒ๎Ž๎€ฌ๎’๎Œ๎€ณ ๎ƒ๎Ž ๎‰๎’๎ฃ๎ฃ๎๎Œ๎€๎‡๎ƒ๎Ž๎€ผ ๎€ฌ๎’๎Œ๎•๎€๎Ž๎ƒ๎€ณ๎ฃ ๎–๎€ซ๎’๎€ค๎€ณ๎‰๎€ธ๎ก๎€ณ๎ช๎—๎€ฎ
๎ช๎€๎€ณ ๎•๎ก๎’๎€๎ƒ๎€ค๎ƒ๎ช๎ƒ๎’๎Ž ๎’๎€ธ ๎ช๎€๎€ณ ๎€๎‰๎‰๎’๎€ฌ๎€๎ช๎ƒ๎’๎Ž ๎’๎€ธ ๎€ฃ๎€ณ๎‰๎€ผ๎ƒ๎€๎Ž ๎‰๎’๎ฃ๎ฃ๎€ณ๎ฃ ๎ช๎’ ๎ช๎€๎€ณ ๎ƒ๎Ž๎€ฌ๎’๎Œ๎€ณ ๎’๎€ธ ๎€ธ๎’๎ก๎€ณ๎ƒ๎€ผ๎Ž ๎€ณ๎ฃ๎ช๎€๎€ค๎‰๎ƒ๎ฃ๎€๎Œ๎€ณ๎Ž๎ช๎ฃ ๎€ณ๎ต๎€ณ๎Œ๎•๎ช๎€ณ๎€ฐ
๎€ค๎ท ๎ช๎ก๎€ณ๎€๎ช๎ท ๎–๎€œ๎Œ๎ƒ๎€ฐ๎—๎€ฎ ๎ช๎€๎€ณ ๎‰๎ƒ๎Œ๎ƒ๎ช๎€๎ช๎ƒ๎’๎Ž ๎’๎€ธ ๎ณ๎ƒ๎ช๎€๎€๎’๎‰๎€ฐ๎ƒ๎Ž๎€ผ ๎ช๎€๎ต ๎’๎Ž ๎€ฐ๎ƒ๎ฑ๎ƒ๎€ฐ๎€ณ๎Ž๎€ฐ๎ฃ ๎•๎€๎ƒ๎€ฐ ๎ช๎’ ๎ˆ๎ฎ๎ต๎€ณ๎Œ๎€ค๎’๎ฎ๎ก๎€ผ ๎€ฌ๎’๎Œ๎•๎€๎Ž๎ƒ๎€ณ๎ฃ
๎–๎ฉ๎€๎ช๎€ณ ๎€ž ๎ˆ๎ท๎‰๎€ณ๎—๎™
๎ฉ๎€๎€ณ ๎ฃ๎€๎Œ๎€ณ ๎€๎•๎•๎‰๎ƒ๎€ณ๎ฃ ๎ƒ๎Ž ๎€๎‰๎‰ ๎‹๎€ณ๎Œ๎€ค๎€ณ๎ก ๎ข๎ช๎€๎ช๎€ณ๎ฃ๎™ ๎ฉ๎€๎€ณ ๎€ฌ๎€๎ฃ๎€ณ ๎‰๎€๎ณ ๎ช๎€๎€๎ช ๎ณ๎ƒ๎‰๎‰ ๎€ค๎€ณ ๎ก๎€ณ๎ฑ๎ƒ๎€ณ๎ณ๎€ณ๎€ฐ ๎Œ๎€๎‡๎€ณ๎ฃ ๎ƒ๎ช ๎•๎’๎ฃ๎ฃ๎ƒ๎€ค๎‰๎€ณ ๎ช๎’
๎€ณ๎ฃ๎ช๎€๎€ค๎‰๎ƒ๎ฃ๎€ ๎ช๎€๎€ณ ๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ๎ฃ ๎ช๎’ ๎€ค๎€ณ ๎€ธ๎’๎‰๎‰๎’๎ณ๎€ณ๎€ฐ ๎€๎Ž๎€ฐ ๎ช๎’ ๎พ๎Ž๎€ฐ ๎Ž๎€ณ๎ณ ๎€๎ก๎€ผ๎ฎ๎Œ๎€ณ๎Ž๎ช๎ฃ ๎ƒ๎Ž ๎Ž๎€ณ๎ณ ๎ฃ๎ƒ๎ช๎ฎ๎€๎ช๎ƒ๎’๎Ž๎ฃ๎™
๎ฒ๎€๎ƒ๎‰๎€ณ ๎ƒ๎ช ๎ณ๎€๎ฃ ๎Ž๎’๎ช ๎ฎ๎Ž๎ช๎ƒ๎‰ ๎“๎๎€ด๎ฆ ๎ช๎€๎€๎ช ๎ช๎€๎€ณ ๎€ซ๎’๎ฎ๎ก๎ช ๎’๎€ธ ๎„๎ฎ๎ฃ๎ช๎ƒ๎€ฌ๎€ณ ๎’๎€ธ ๎ช๎€๎€ณ ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€๎Ž ๎ญ๎Ž๎ƒ๎’๎Ž๎€ฎ ๎ช๎€๎€ณ๎Ž ๎ช๎€๎€ณ ๎€ซ๎’๎ฎ๎ก๎ช ๎’๎€ธ
๎„๎ฎ๎ฃ๎ช๎ƒ๎€ฌ๎€ณ ๎’๎€ธ ๎ช๎€๎€ณ ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€๎Ž ๎€ซ๎’๎Œ๎Œ๎ฎ๎Ž๎ƒ๎ช๎ƒ๎€ณ๎ฃ๎€ฎ ๎ก๎ฎ๎‰๎€ณ๎€ฐ ๎€ธ๎’๎ก ๎ช๎€๎€ณ ๎พ๎ก๎ฃ๎ช ๎ช๎ƒ๎Œ๎€ณ ๎’๎Ž ๎€ฐ๎ƒ๎ก๎€ณ๎€ฌ๎ช ๎ช๎€๎ต๎€ณ๎ฃ๎€ฎ ๎ช๎€๎€ณ ๎Œ๎ฎ๎‰๎ช๎ƒ๎•๎‰๎ƒ๎€ฌ๎€๎ช๎ƒ๎’๎Ž
๎’๎€ธ ๎ƒ๎ช๎ฃ ๎€ฐ๎€ณ๎€ฌ๎ƒ๎ฃ๎ƒ๎’๎Ž๎ฃ ๎ฃ๎ƒ๎Ž๎€ฌ๎€ณ ๎ช๎€๎€ณ๎Ž๎€ฎ ๎€ค๎’๎ช๎€ ๎ฎ๎Ž๎€ฐ๎€ณ๎ก ๎ช๎€๎€ณ ๎ฉ๎ก๎€ณ๎€๎ช๎ท ๎€๎Ž๎€ฐ ๎ฎ๎Ž๎€ฐ๎€ณ๎ก ๎€ฐ๎ƒ๎ก๎€ณ๎€ฌ๎ช๎ƒ๎ฑ๎€ณ๎ฃ ๎€๎€ฐ๎€๎•๎ช๎€ณ๎€ฐ ๎ฃ๎ƒ๎Ž๎€ฌ๎€ณ ๎“๎๎๎บ ๎ƒ๎Ž ๎ช๎€๎€ณ
๎ฃ๎€๎Œ๎€ณ ๎พ๎€ณ๎‰๎€ฐ๎€ฎ ๎€๎€๎ฃ ๎€ผ๎ƒ๎ฑ๎€ณ๎Ž ๎ก๎ƒ๎ฃ๎€ณ ๎ช๎’ ๎€ ๎ก๎ƒ๎€ฌ๎€ ๎ƒ๎Ž๎ช๎ก๎€๎๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€๎Ž ๎€ผ๎‰๎’๎ฃ๎ฃ๎€๎ก๎ท๎™ ๎ฉ๎€๎ฎ๎ฃ๎€ฎ ๎ช๎€๎ก๎’๎ฎ๎€ผ๎€ ๎ช๎€๎€ณ ๎€ฐ๎ƒ๎ฃ๎•๎ฎ๎ช๎€ณ๎ฃ ๎ฃ๎ฎ๎€ค๎Œ๎ƒ๎ช๎ช๎€ณ๎€ฐ
๎ช๎’ ๎ช๎€๎€ณ ๎€ซ๎’๎ฎ๎ก๎ช๎€ฎ ๎€ ๎Ž๎ฎ๎Œ๎€ค๎€ณ๎ก ๎’๎€ธ ๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ๎ฃ ๎€๎•๎•๎€ณ๎€๎ก ๎ณ๎€๎ƒ๎€ฌ๎€ ๎€ธ๎’๎ก๎Œ ๎€ ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€๎Ž ๎€ฌ๎€๎ฃ๎€ณ ๎‰๎€๎ณ๎™ ๎ฉ๎€๎€ณ ๎€ซ๎’๎ฎ๎ก๎ช ๎€๎•๎•๎‰๎ƒ๎€ณ๎ฃ ๎ช๎€๎€ณ
๎€ผ๎€ณ๎Ž๎€ณ๎ก๎€๎‰ ๎•๎ก๎ƒ๎Ž๎€ฌ๎ƒ๎•๎‰๎€ณ ๎’๎€ธ ๎Ž๎’๎Ž๎๎€ฐ๎ƒ๎ฃ๎€ฌ๎ก๎ƒ๎Œ๎ƒ๎Ž๎€๎ช๎ƒ๎’๎Ž๎€ฎ ๎ƒ๎Ž๎ช๎€ณ๎ก๎•๎ก๎€ณ๎ช๎€ณ๎€ฐ ๎ƒ๎Ž ๎ช๎€๎€ณ ๎‰๎ƒ๎€ผ๎€๎ช ๎’๎€ธ ๎ช๎€๎€ณ ๎€ธ๎ก๎€ณ๎€ณ๎€ฐ๎’๎Œ๎ฃ ๎’๎€ธ ๎€ณ๎ฃ๎ช๎€๎€ค๎‰๎ƒ๎ฃ๎€๎Œ๎€ณ๎Ž๎ช๎€ฎ
๎ช๎€๎€ณ ๎•๎ก๎’๎ฑ๎ƒ๎ฃ๎ƒ๎’๎Ž ๎’๎€ธ ๎ฃ๎€ณ๎ก๎ฑ๎ƒ๎€ฌ๎€ณ๎ฃ ๎€๎Ž๎€ฐ ๎ช๎€๎€ณ ๎Œ๎’๎ฑ๎€ณ๎Œ๎€ณ๎Ž๎ช ๎’๎€ธ ๎€ฌ๎€๎•๎ƒ๎ช๎€๎‰๎™ ๎‹๎’๎ก๎€ณ ๎ก๎€๎ก๎€ณ๎‰๎ท๎€ฎ ๎ƒ๎ช ๎ƒ๎ฃ ๎€ฌ๎€๎‰๎‰๎€ณ๎€ฐ ๎ฎ๎•๎’๎Ž ๎ช๎’ ๎€ฌ๎‰๎€๎ก๎ƒ๎€ธ๎ท
๎ช๎€๎€ณ ๎Œ๎€ณ๎€๎Ž๎ƒ๎Ž๎€ผ ๎’๎€ธ ๎ช๎€๎€ณ ๎€ฐ๎ƒ๎ก๎€ณ๎€ฌ๎ช๎ƒ๎ฑ๎€ณ๎ฃ๎™ ๎€ซ๎’๎ก๎•๎’๎ก๎€๎ช๎€ณ ๎ƒ๎Ž๎€ฌ๎’๎Œ๎€ณ ๎ช๎€๎ต ๎ƒ๎ฃ ๎ก๎€ณ๎Œ๎’๎€ฐ๎€ณ๎‰๎‰๎€ณ๎€ฐ ๎€๎€ฌ๎€ฌ๎’๎ก๎€ฐ๎ƒ๎Ž๎€ผ ๎ช๎’ ๎ช๎€๎€ณ ๎•๎ก๎€ณ๎‰๎ƒ๎Œ๎ƒ๎Ž๎€๎ก๎ท
๎œ๎ฎ๎€ณ๎ฃ๎ช๎ƒ๎’๎Ž๎ฃ ๎ก๎€ณ๎€ธ๎€ณ๎ก๎ก๎€ณ๎€ฐ ๎€ค๎ท ๎ช๎€๎€ณ ๎€ฌ๎’๎ฎ๎ก๎ช๎ฃ ๎’๎ก ๎ƒ๎Ž๎€ธ๎ก๎ƒ๎Ž๎€ผ๎€ณ๎Œ๎€ณ๎Ž๎ช ๎•๎ก๎’๎€ฌ๎€ณ๎€ณ๎€ฐ๎ƒ๎Ž๎€ผ๎ฃ ๎€ค๎ก๎’๎ฎ๎€ผ๎€๎ช ๎€ค๎ท ๎ช๎€๎€ณ ๎€ซ๎’๎Œ๎Œ๎ƒ๎ฃ๎ฃ๎ƒ๎’๎Ž๎™๎“๎‚๎ช ๎ƒ๎ฃ
๎‚พ๎ญ๎Ž๎ƒ๎ฑ๎€ณ๎ก๎ฃ๎ƒ๎ช๎„ ๎€ฐ๎€ณ ๎ˆ๎’๎ฎ๎ฑ๎€๎ƒ๎Ž ๎‰๎€ ๎๎€ณ๎ฎ๎ฑ๎€ณ๎–๎€ฃ๎€ณ๎‰๎€ผ๎ƒ๎ฎ๎Œ๎—๎ค ๏ƒ ๎„๎€๎€ฌ๎œ๎ฎ๎€ณ๎ฃ๎™๎‹๎€๎‰๎€๎€ณ๎ก๎€ค๎€ณ๎€ข๎ฃ๎ƒ๎Œ๎’๎Ž๎ช๎€ค๎ก๎€๎ฎ๎Ž๎™๎€ณ๎ฎ
๎“๎™ ๎€ซ๎€ธ๎ก๎™ ๎€ฏ๎™ ๎€ป๎ฎ๎ช๎Œ๎€๎Ž๎Ž๎€ฎ ๎€ฏ๎ก๎’๎ƒ๎ช ๎พ๎ฃ๎€ฌ๎€๎‰ ๎€ฐ๎€ณ๎ฃ ๎€๎ป๎€๎ƒ๎ก๎€ณ๎ฃ๎€ฎ ๎€ด๎ช๎€ ๎€ณ๎€ฐ๎™๎€ฎ ๎ฌ๎บ๎“๎ฅ๎„ข๎ฌ๎บ๎“๎€ด๎€ฎ ๎ˆ๎€ป๎€ฏ๎„๎€ฎ ๎ฌ๎บ๎“๎ฅ๎€ฎ๎•๎™ ๎ฅ๎“๎ค ๎€œ๎™ ๎‹๎€๎ƒ๎ช๎ก๎’๎ช ๎€ฐ๎€ณ ๎‰๎€ ๎‹๎’๎ช๎ช๎€ณ๎€ฎ ๎€ฏ๎ก๎’๎ƒ๎ช ๎พ๎ฃ๎€ฌ๎€๎‰ ๎€ฐ๎€ณ
๎‰๎ˆ•๎ญ๎Ž๎ƒ๎’๎Ž ๎€ณ๎ฎ๎ก๎’๎•๎„๎€ณ๎Ž๎Ž๎€ณ๎€ฎ ๎ฌ๎Ž๎€ฐ ๎€ณ๎€ฐ๎™๎€ฎ ๎€ฃ๎ก๎ฎ๎ต๎€ณ๎‰๎‰๎€ณ๎ฃ๎€ฎ ๎€ฃ๎ก๎ฎ๎ท๎‰๎€๎Ž๎ช๎€ฎ ๎ฌ๎บ๎“๎ฆ๎€ฎ ๎•๎™ ๎“๎ซ๎“๎ค ๎€ฃ๎™๎„๎™๎‹๎™ ๎ฉ๎€ณ๎ก๎ก๎€ ๎€๎Ž๎€ฐ ๎”๎™๎„๎™ ๎ฒ๎€๎ช๎ช๎€ณ๎‰๎€ฎ ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€๎Ž ๎ฉ๎€๎ต ๎ˆ๎€๎ณ๎€ฎ ๎ฆ๎ช๎€
๎€ณ๎€ฐ๎™๎€ฎ ๎€œ๎‰๎•๎€๎€ณ๎Ž ๎€๎€๎Ž ๎€ฐ๎€ณ๎Ž ๎ ๎ƒ๎…๎Ž๎€ฎ ๎ฒ๎’๎‰๎ช๎€ณ๎ก๎ฃ ๎†๎‰๎ฎ๎ณ๎€ณ๎ก๎ˆ๎€๎ณ ๎€ž ๎€ฃ๎ฎ๎ฃ๎ƒ๎Ž๎€ณ๎ฃ๎ฃ๎€ฎ ๎ฌ๎บ๎“๎ฌ๎€ฎ ๎•๎™ ๎ซ๎ฅ๎ค ๎ข๎™ ๎ฑ๎€๎Ž ๎ฉ๎€๎ƒ๎€ณ๎‰๎€ฎ ๎€ฒ๎ญ ๎€ซ๎€๎ฃ๎€ณ ๎ˆ๎€๎ณ ๎’๎Ž ๎‚๎Ž๎€ฌ๎’๎Œ๎€ณ ๎ฉ๎€๎ต๎€ฎ ๎”๎€๎ก๎ช
๎‚๎€ฎ ๎€œ๎Œ๎ฃ๎ช๎€ณ๎ก๎€ฐ๎€๎Œ๎€ฎ ๎‚๎€ฃ๎€ท๎€ฏ๎€ฎ ๎ฌ๎บ๎บ๎“๎€ฎ ๎•๎™ ๎ซ๎ฆ ๎ค ๎”๎€๎™ ๎‹๎€๎ก๎€ฌ๎€๎€ณ๎ฃ๎ฃ๎’๎ฎ ๎€๎Ž๎€ฐ ๎€ฃ๎™ ๎ฉ๎ก๎€ณ๎ฃ๎€ฌ๎€๎€ณ๎ก๎€ฎ ๎€ฏ๎ก๎’๎ƒ๎ช ๎พ๎ฃ๎€ฌ๎€๎‰ ๎ƒ๎Ž๎ช๎€ณ๎ก๎Ž๎€๎ช๎ƒ๎’๎Ž๎€๎‰ ๎€ณ๎ช ๎€ณ๎ฎ๎ก๎’๎•๎„๎€ณ๎Ž๎€ฎ ๎€ฃ๎ก๎ฎ๎ต๎€ณ๎‰๎‰๎€ณ๎ฃ๎€ฎ
๎€ฃ๎ก๎ฎ๎ท๎‰๎€๎Ž๎ช๎€ฎ ๎ฌ๎บ๎“๎€ด๎€ฎ ๎•๎™ ๎ฌ๎€บ๎๎ค ๎ฐ๎™๎€ฒ๎™ ๎€ฒ๎Ž๎€ผ๎‰๎Œ๎€๎ƒ๎ก๎€ฎ ๎ƒ๎Ž ๎‹๎™ ๎ˆ๎€๎Ž๎€ผ๎€ฎ ๎”๎™ ๎”๎ƒ๎ฃ๎ช๎’๎Ž๎€ณ๎€ฎ ๎„๎™ ๎ข๎€ฌ๎€๎ฎ๎€ฌ๎€๎€ฎ ๎€ซ๎™ ๎ข๎ช๎€๎ก๎ƒ๎Ž๎€ผ๎€ณ๎ก๎€ฎ ๎€ณ๎€ฐ๎™๎€ฎ ๎‚๎Ž๎ช๎ก๎’๎€ฐ๎ฎ๎€ฌ๎ช๎ƒ๎’๎Ž ๎ช๎’ ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€๎Ž
๎ฉ๎€๎ต ๎ˆ๎€๎ณ๎€ญ ๎€ฏ๎ƒ๎ก๎€ณ๎€ฌ๎ช ๎ฉ๎€๎ต๎€๎ช๎ƒ๎’๎Ž๎€ฎ ๎ซ๎ก๎€ฐ ๎€ณ๎€ฐ๎€ฎ ๎ฐ๎ƒ๎€ณ๎Ž๎Ž๎€๎€ฎ ๎ˆ๎ƒ๎Ž๎€ฐ๎€ณ ๎ฐ๎€ณ๎ก๎‰๎€๎€ผ๎€ฎ ๎ฌ๎บ๎“๎ซ๎€ฎ ๎•๎™๎€บ๎€บ๎ค ๎‘๎€ณ๎‰๎‰๎€ณ๎ก๎ƒ๎€ฌ๎€ ๎ƒ๎Ž ๎ข๎€ฌ๎€๎€๎ฎ๎Œ๎€ค๎ฎ๎ก๎€ผ๎€ฎ ๎€ฒ๎Ž๎€ผ๎‰๎ƒ๎ฃ๎€ฌ๎€๎€ฎ ๎€ฒ๎ฎ๎ก๎’๎•๎‚ก๎ƒ๎ฃ๎€ฌ๎€๎€ณ๎ฃ
๎ข๎ช๎€ณ๎ฎ๎€ณ๎ก๎ก๎€ณ๎€ฌ๎€๎ช๎€ฎ ๎€ซ๎’๎‰๎’๎€ผ๎Ž๎€ณ๎€ฎ ๎‘๎ช๎ช๎’ ๎ข๎€ฌ๎€๎Œ๎ƒ๎€ฐ๎ช๎€ฎ ๎ฌ๎บ๎“๎€น๎€ฎ ๎•๎™ ๎๎€น๎ค ๎ ๎™ ๎€ฃ๎ฎ๎€ธ๎€๎Ž๎€ฎ ๎‹๎™ ๎€ฃ๎ฎ๎‰๎ƒ๎€ผ๎€๎€ฎ ๎„๎™ ๎‹๎€๎‰๎€๎€ณ๎ก๎€ค๎€ณ๎€ฎ ๎๎™ ๎ข๎ฑ๎ƒ๎€ฐ๎€ฌ๎€๎ƒ๎€ฎ ๎ฉ๎ก๎€๎ช๎€๎ช ๎€ฐ๎€ณ ๎€ฐ๎ก๎€ณ๎•๎ช ๎พ๎ฃ๎€ฌ๎€๎‰๎€ฎ
๎ฑ๎’๎‰๎™ ๎ฌ๎€ฎ ๎€ฏ๎ก๎€ณ๎•๎ช ๎พ๎ฃ๎€ฌ๎€๎‰ ๎€๎‰ ๎ญ๎Ž๎ƒ๎ฎ๎Ž๎ƒ๎ƒ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎Ž๎€ณ๎€ฎ ๎ ๎™ ๎€ฃ๎ฎ๎€ธ๎€๎Ž ๎€๎Ž๎€ฐ ๎„๎™ ๎‹๎€๎‰๎€๎€ณ๎ก๎€ค๎€ณ๎€ฎ ๎€ฌ๎’๎’๎ก๎€ฐ๎™๎€ฎ ๎€ฃ๎ฎ๎€ฌ๎€๎€๎ก๎€ณ๎ฃ๎ช๎€ฎ ๎€ฒ๎€ฐ๎™ ๎€ฟ๎€๎Œ๎€๎Ž๎€ผ๎ƒ๎‰ง๎€ฎ ๎ฌ๎บ๎“๎ฆ๎€ฎ ๎•๎™ ๎ซ๎“๎ฌ๎™ ๎‘๎Ž
๎ช๎€๎€ณ ๎’๎€ค๎‰๎ƒ๎€ผ๎€๎ช๎ƒ๎’๎Ž ๎ช๎’ ๎ก๎€ณ๎€ธ๎€ณ๎ก ๎€ ๎œ๎ฎ๎€ณ๎ฃ๎ช๎ƒ๎’๎Ž๎€ธ๎’๎ก ๎€ ๎•๎ก๎€ณ๎‰๎ƒ๎Œ๎ƒ๎Ž๎€๎ก๎ท ๎ก ๎ฎ๎‰๎ƒ๎Ž๎€ผ ๎ณ๎€๎€ณ๎ก๎€ณ ๎ช๎€๎€ณ ๎•๎ก๎’๎ฑ๎ƒ๎ฃ๎ƒ๎’๎Ž๎’๎€ธ ๎ช๎€๎€ณ ๎‰๎€๎ณ ๎’๎€ธ ๎ช๎€๎€ณ ๎ญ๎Ž๎ƒ๎’๎Ž ๎ƒ๎Ž ๎œ๎ฎ๎€ณ๎ฃ๎ช๎ƒ๎’๎Ž ๎€๎€๎ฃ ๎Ž๎’๎ช
๎€ค๎€ณ๎€ณ๎Ž ๎ƒ๎Ž๎ช๎€ณ๎ก๎•๎ก๎€ณ๎ช๎€ณ๎€ฐ ๎ƒ๎Ž ๎€ ๎ณ๎€๎ท ๎ช๎€๎€๎ช ๎‰๎€ณ๎€๎ฑ๎€ณ๎ฃ๎Ž๎’ ๎ก๎’๎’๎Œ ๎€ธ๎’๎ก ๎€ฐ๎’๎ฎ๎€ค๎ช๎€ฎ ๎€ซ๎๎€บ๎“๎ฆ๎ง๎“๎ฅ๎€ฎ ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€๎Ž ๎€ซ๎’๎Œ๎Œ๎ƒ๎ฃ๎ฃ๎ƒ๎’๎Ž ๎ฑ๎™ ๎€ท๎ก๎€ณ๎Ž๎€ฌ๎€ ๎ ๎€ณ๎•๎ฎ๎€ค๎‰๎ƒ๎€ฌ ๎–๎€ท๎ก๎€๎Ž๎€ฌ๎€ณ๎€ฎ
๎ฌ๎บ๎“๎€ด๎—๎™ ๎‘๎Ž ๎ช๎€๎€ณ ๎ƒ๎Œ๎•๎’๎ฃ๎ฃ๎ƒ๎€ค๎ƒ๎‰๎ƒ๎ช๎ท ๎’๎€ธ ๎€ณ๎Ž๎ช๎ก๎ฎ๎ฃ๎ช๎ƒ๎Ž๎€ผ ๎€๎ก๎€ค๎ƒ๎ช๎ก๎€๎ช๎’๎ก๎ฃ ๎ณ๎ƒ๎ช๎€ ๎ช๎€๎€ณ ๎ฃ๎€ณ๎ช๎ช๎‰๎€ณ๎Œ๎€ณ๎Ž๎ช ๎’๎€ธ ๎€ ๎€ฐ๎ƒ๎ฃ๎•๎ฎ๎ช๎€ณ ๎ช๎€๎€๎ช ๎Œ๎€๎ท ๎€ฌ๎’๎Ž๎€ฌ๎€ณ๎ก๎Ž ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎€๎Ž ๎‰๎€๎ณ๎€ฎ
๎ฃ๎ƒ๎Ž๎€ฌ๎€ณ ๎€๎ก๎€ค๎ƒ๎ช๎ก๎€๎ช๎’๎ก๎ฃ ๎€ฌ๎€๎Ž๎Ž๎’๎ช ๎ก๎€ณ๎€ธ๎€ณ๎ก ๎œ๎ฎ๎€ณ๎ฃ๎ช๎ƒ๎’๎Ž๎ฃ๎ช๎’ ๎ช๎€๎€ณ ๎€ซ๎’๎ฎ๎ก ๎ช ๎’๎€ธ ๎„๎ฎ๎ฃ๎ช๎ƒ๎€ฌ๎€ณ ๎€ธ๎’๎ก๎€ ๎•๎ก๎€ณ๎‰๎ƒ๎Œ๎ƒ๎Ž๎€๎ก ๎ท ๎ก๎ฎ๎‰๎ƒ๎Ž๎€ผ๎€ฎ ๎ฃ๎€ณ๎€ณ ๎€ซ๎๎ฌ๎€ด๎€บ๎ง๎“๎ฆ ๎€œ๎€ฌ๎€๎Œ๎€ณ๎€ ๎–๎ข๎‰๎’๎ฑ๎€๎‡๎ƒ๎€
Copyright ยฉ 2018 Studi Tributari Europei
The text in this work is licensed under the Creative Commons Attribution-NonCommercial License.
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