This article discusses the Hoechst case and explores how far the principle in Hoechst can be extended to cover other mechanisms in tax legislation which give rise to a premature levy of tax, such as the UK's tax haven legislation.
This article discusses the Hoechst case and explores how far the principle in Hoechst can be extended to cover other mechanisms in tax legislation which give rise to a premature levy of tax, such as the UK's tax haven legislation.