General Anti-Avoidance Rule in Latvian Tax Law
The tax law systems of the EU Member States differ strongly; one is based on the specific anti – avoidance provisions governed by the general principle of prohibition of abuse stated in court jurisprudence, the basement of the other is a written judicial rule which prohibits the abuse – general a...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Danubius University
2016-03-01
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| Series: | Acta Universitatis Danubius: Juridica |
| Subjects: | |
| Online Access: | http://journals.univ-danubius.ro/index.php/juridica/article/view/3269/3200 |