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in line with the case-law of the court of justice [42], the commission has continued to take the view that this justification must be based on the intrinsic features and inherent logic of the tax system.
in line with the case-law of the court of justice [42], the commission has continued to take the view that this justification must be based on the intrinsic features and inherent logic of the tax system.
Last Update: 2014-10-23
Usage Frequency: 1
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it is, in fact, for the uk authorities to choose the method they consider most appropriate to value the "rateable hereditament", provided that any differences between individual undertakings or economic sectors are justified by the intrinsic features and inherent logic of the tax system and that, eventually, all taxable persons are subject to the same objective and non-discriminatory treatment, leading to comparable levels of taxation.
it is, in fact, for the uk authorities to choose the method they consider most appropriate to value the "rateable hereditament", provided that any differences between individual undertakings or economic sectors are justified by the intrinsic features and inherent logic of the tax system and that, eventually, all taxable persons are subject to the same objective and non-discriminatory treatment, leading to comparable levels of taxation.
Last Update: 2014-10-23
Usage Frequency: 1
Quality:
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