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
Resource Information
The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Extent
- 195 p.
- 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
- 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
- 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
- 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
- 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
- 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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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/CFE-Forum-Reports-on-European-Taxation---5--Tax/X-zDCYMkYR0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/CFE-Forum-Reports-on-European-Taxation---5--Tax/X-zDCYMkYR0/">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</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
