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The Resource CFE Forum Reports on European Taxation - 5 : Tax law in the light of judgments - interaction between European Law and domestic courts - 2012 ; Tax planning : what is (un)acceptable - 2013

CFE Forum Reports on European Taxation - 5 : Tax law in the light of judgments - interaction between European Law and domestic courts - 2012 ; Tax planning : what is (un)acceptable - 2013

Label
CFE Forum Reports on European Taxation - 5 : Tax law in the light of judgments - interaction between European Law and domestic courts - 2012 ; Tax planning : what is (un)acceptable - 2013
Title
CFE Forum Reports on European Taxation - 5 : Tax law in the light of judgments - interaction between European Law and domestic courts - 2012 ; Tax planning : what is (un)acceptable - 2013
Contributor
Subject
Language
eng
Summary
This book contains contributions based on speeches rendered at the CFE Fora (or relate to issues discussed) in 2012 and 2013. The CFE Forum in 2012 dealt with the cooperation between courts and interpretation of court decisions in the field of taxes. It became clear how important it is to be acquainted with the decisions of the European Court of Justice. The CFE Forum in 2013 discussed the problem of aggressive tax planning
Geographic coverage
  • Europe
  • European Union
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Thiel, S. van
http://library.link/vocab/subjectName
  • European Union
  • ECJ case law
  • domestic tax law
  • EU Treaty
  • CFC
  • VAT
  • fundamental freedoms
  • internal market
  • aggressive tax planning
  • hybrid mismatch
  • case law
  • tax treaty
Label
CFE Forum Reports on European Taxation - 5 : Tax law in the light of judgments - interaction between European Law and domestic courts - 2012 ; Tax planning : what is (un)acceptable - 2013
Instantiates
Publication
Contents
  • Summary report of the CFE Forum 2012
  • Popa, O.
  • ; p. 1-6
  • The impact of Article 267 on domestic tax courts of the United Kingdom
  • Oliver, S.
  • ; p. 7-14
  • Relationship between fundamental freedoms and VAT law
  • Tumpel, M.
  • ; p. 15-19
  • Lenient constitutional control of the VAT exemption for small and medium-sized enterprises? Commentary on the European Court decision in the Schmelz case
  • Lamensch, M.
  • ; p. 21-42
  • Removal of income tax barriers to market integration by the European Judiciary : what could be rapidly applied by national judges as Acte Clair
  • Thiel, S. van
  • ; p. 43-59
  • Summary report of the 2013 CFE Forum : Tax planning : what is (un)acceptable?
  • Popa, O.
  • Kulcsár, T.
  • ; p. 61-69
  • Aggressive tax planning : international and EU interventions
  • Valente, P.
  • ; p. 71-81
  • International mismatch : an overview of French law and case law
  • Gouthière, B.
  • ; p. 83-101
  • What is (un)acceptable Value Added Tax planning : a business perspective
  • Boucquez, K.
  • ; p. 103-113
  • (Un)acceptable VAT planning - challenges for the legislator and tax administrations
  • Ecker, T.
  • ; p. 115-121
  • Acceptable VAT planning in a harmonized European VAT system
  • Michalik, T.
  • ; p. 123-132
  • The principle of prevention of (direct tax) abuse : scope and legal nature - remarks on the 3M Italia case
  • Zalasiński, A.
  • ; p. 133-150
  • The EU in the fight against tax fraud and tax avoidance : a look into the future
  • Vascega, M.
  • ; p. 151-175
  • Annexes
  • ; p. 177-195
Extent
195 p.
Isbn
9789299005736
Label
CFE Forum Reports on European Taxation - 5 : Tax law in the light of judgments - interaction between European Law and domestic courts - 2012 ; Tax planning : what is (un)acceptable - 2013
Publication
Contents
  • Summary report of the CFE Forum 2012
  • Popa, O.
  • ; p. 1-6
  • The impact of Article 267 on domestic tax courts of the United Kingdom
  • Oliver, S.
  • ; p. 7-14
  • Relationship between fundamental freedoms and VAT law
  • Tumpel, M.
  • ; p. 15-19
  • Lenient constitutional control of the VAT exemption for small and medium-sized enterprises? Commentary on the European Court decision in the Schmelz case
  • Lamensch, M.
  • ; p. 21-42
  • Removal of income tax barriers to market integration by the European Judiciary : what could be rapidly applied by national judges as Acte Clair
  • Thiel, S. van
  • ; p. 43-59
  • Summary report of the 2013 CFE Forum : Tax planning : what is (un)acceptable?
  • Popa, O.
  • Kulcsár, T.
  • ; p. 61-69
  • Aggressive tax planning : international and EU interventions
  • Valente, P.
  • ; p. 71-81
  • International mismatch : an overview of French law and case law
  • Gouthière, B.
  • ; p. 83-101
  • What is (un)acceptable Value Added Tax planning : a business perspective
  • Boucquez, K.
  • ; p. 103-113
  • (Un)acceptable VAT planning - challenges for the legislator and tax administrations
  • Ecker, T.
  • ; p. 115-121
  • Acceptable VAT planning in a harmonized European VAT system
  • Michalik, T.
  • ; p. 123-132
  • The principle of prevention of (direct tax) abuse : scope and legal nature - remarks on the 3M Italia case
  • Zalasiński, A.
  • ; p. 133-150
  • The EU in the fight against tax fraud and tax avoidance : a look into the future
  • Vascega, M.
  • ; p. 151-175
  • Annexes
  • ; p. 177-195
Extent
195 p.
Isbn
9789299005736

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