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Opinion statement ECJ-TF 4/2013 of the CFE on the decision of the European Court of Justice in Etwein (Case C-425/11)

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Opinion statement ECJ-TF 4/2013 of the CFE on the decision of the European Court of Justice in Etwein (Case C-425/11)

dc.contributor.author	ECJ Task Force (Paul Farmer
dc.contributor.author	García Prats, Francisco Alfredo
dc.contributor.author	Gutmann, Daniel
dc.contributor.author	Heydt, Volker
dc.contributor.author	Kemmeren, Eric
dc.contributor.author	Kofler, Georg (Chair)
dc.contributor.author	Lang, Michael
dc.contributor.author	Le Mentec, Franck
dc.contributor.author	Pistone, Pasquale
dc.contributor.author	Raventos-Calvo, Stella
dc.contributor.author	Richelle, Isabelle
dc.contributor.author	Roedler, Friedrich
dc.contributor.author	Kelly Stricklin-Coutinho)
dc.date.accessioned	2016-06-29T09:08:38Z
dc.date.available	2016-06-29T09:08:38Z
dc.date.issued	2014
dc.identifier.citation	ECJ Task Force (Paul Farmer Garcia Prats, Alfredo Gutmann, Daniel Heydt, Volker Kemmeren, Eric Kofler, Georg (Chair) Lang, Michael Le Mentec, Franck Pistone, Pasquale Raventos-Calvo, Stella Richelle, Isabelle Roedler, Friedrich Kelly Stricklin-Coutinho) 2014 Opinion statement ECJ-TF 4/2013 of the CFE on the decision of the European Court of Justice in Etwein (Case C-425/11) European Taxation 54 2/3 87 91
dc.identifier.uri	http://hdl.handle.net/10550/54318
dc.description.abstract	This Opinion Statement analyses the ECJ decision on the Case C-425/11 Katja Ettwein, concerning a personal tax advantage for self-employed frontier workers under the 2002 ECSwitzerland Agreement on the free movement of persons (the "Agreement")
dc.language.iso	eng
dc.relation.ispartof	European Taxation, 2014, vol. 54, num. 2/3, p. 87-91
dc.title	Opinion statement ECJ-TF 4/2013 of the CFE on the decision of the European Court of Justice in Etwein (Case C-425/11)
dc.type	journal article	es_ES
dc.date.updated	2016-06-29T09:08:38Z
dc.identifier.idgrec	113144
dc.rights.accessRights	open access	es_ES