Coverart for item
The Resource CJEU - recent developments in direct taxation 2019

CJEU - recent developments in direct taxation 2019

Label
CJEU - recent developments in direct taxation 2019
Title
CJEU - recent developments in direct taxation 2019
Contributor
Subject
Language
eng
Summary
This book discusses the most important cases in the field of direct taxation pending before or recently decided by the European Court of Justice (ECJ). Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analysed. By examining the preliminary questions, the arguments brought forward by the parties and existing ECJ case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Pistone, P
  • Rust, A
  • Schuch, J
  • Staringer, C
  • Storck, A
Series statement
Schriftenreihe zum Internationalen Steuerrecht
Series volume
119
http://library.link/vocab/subjectName
  • ECJ case law
  • State aid
  • fundamental freedoms
  • VAT
  • cross-border loss relief
  • income classification
  • goodwill
  • amortization
  • capital gains tax
  • immovable property
  • pension
  • pension fund
  • beneficial ownership
  • abuse of rights
  • group treatment
  • taxpayer rights
  • mutual assistance
  • dividend withholding tax
Label
CJEU - recent developments in direct taxation 2019
Instantiates
Publication
Contents
  • The Starbucks decision of the General Court (Cases T-760/15 and T-636/16) : stepping stone towards a sustainable solution?
  • Peters, C.
  • ; p. 1-16
  • Hungary: Tesco (Case C-323/18), Vodafone (Case C-75/18), Google Ireland Limited (Case C-482/18)
  • Szudoczky, R.
  • Karolyi, B.
  • ; p. 17-50
  • Belgium: Recent and pending CJEU Cases
  • Traversa, E.
  • Van de Velden, K.
  • ; p. 51-70
  • Sweden: Cross-border loss deductions
  • Wiman, B.
  • ; p. 71-80
  • Italy: Cadeddu (C-667/17); HB v INPS and IC v INPS (C-168/19 and C-169/19); Société Génerale (C-565/18)
  • Arginelli, P.
  • ; p. 81-98
  • Spain: Amortization of Financial Goodwill Resulting from the Acquisition of Shareholdings in Non-Resident Companies in Light of State Aid Rules
  • Cid, J. M. Almudí
  • ; p. 99-112
  • Portugal: Taxation of capital gains from real estate properties and the EU Fundamental Freedoms: a never-ending story?
  • Tracana, D.
  • Fernandes, J. Almeida
  • ; p. 113-124
  • Germany: C-480/17 Montag, C-135/17 X GmbH, C-685/16 EV
  • Rust, A.
  • ; p. 125-142
  • Germany: College Pension Plan of British Columbia, Wächtler and A-Brauerei
  • Ismer, R.
  • Ruß, J.
  • ; p. 143-156
  • Austria: Vorarlberger Landes- und Hypothekenbank AG (C-625/17)
  • Staringer, C.
  • ; p. 157 -164
  • Denmark: Beneficial ownership and abuse of rights
  • Hansen, S.F.
  • ; p. 165-176
  • Finland: Recent and pending CJEU Cases
  • Äimä, K.
  • Kokko
  • ; p. 177-194
  • Luxembourg: Recent and pending CJEU cases : fiscal unity, taxpayers' fundamental rights and the FIAT case
  • Pantazatou, K.
  • ; p. 195-228
  • The Apple State aid case
  • Haslehner, W.
  • Ancora, A.
  • ; p. 229-248
  • France: CJEU recent cases
  • Milsztajn, D.
  • ; p. 249-262
  • Request for a preliminary ruling from the European Court of Justice (request for precautionary measures, Case C-420/19)
  • Õismaa, R.
  • ; p. 263-274
  • Bulgaria: Withholding tax on dividend payments to Gibraltar
  • Lazarov, I.
  • ; p. 275-286
Extent
XIV, 312 p.
Isbn
9783707342345
Label
CJEU - recent developments in direct taxation 2019
Publication
Contents
  • The Starbucks decision of the General Court (Cases T-760/15 and T-636/16) : stepping stone towards a sustainable solution?
  • Peters, C.
  • ; p. 1-16
  • Hungary: Tesco (Case C-323/18), Vodafone (Case C-75/18), Google Ireland Limited (Case C-482/18)
  • Szudoczky, R.
  • Karolyi, B.
  • ; p. 17-50
  • Belgium: Recent and pending CJEU Cases
  • Traversa, E.
  • Van de Velden, K.
  • ; p. 51-70
  • Sweden: Cross-border loss deductions
  • Wiman, B.
  • ; p. 71-80
  • Italy: Cadeddu (C-667/17); HB v INPS and IC v INPS (C-168/19 and C-169/19); Société Génerale (C-565/18)
  • Arginelli, P.
  • ; p. 81-98
  • Spain: Amortization of Financial Goodwill Resulting from the Acquisition of Shareholdings in Non-Resident Companies in Light of State Aid Rules
  • Cid, J. M. Almudí
  • ; p. 99-112
  • Portugal: Taxation of capital gains from real estate properties and the EU Fundamental Freedoms: a never-ending story?
  • Tracana, D.
  • Fernandes, J. Almeida
  • ; p. 113-124
  • Germany: C-480/17 Montag, C-135/17 X GmbH, C-685/16 EV
  • Rust, A.
  • ; p. 125-142
  • Germany: College Pension Plan of British Columbia, Wächtler and A-Brauerei
  • Ismer, R.
  • Ruß, J.
  • ; p. 143-156
  • Austria: Vorarlberger Landes- und Hypothekenbank AG (C-625/17)
  • Staringer, C.
  • ; p. 157 -164
  • Denmark: Beneficial ownership and abuse of rights
  • Hansen, S.F.
  • ; p. 165-176
  • Finland: Recent and pending CJEU Cases
  • Äimä, K.
  • Kokko
  • ; p. 177-194
  • Luxembourg: Recent and pending CJEU cases : fiscal unity, taxpayers' fundamental rights and the FIAT case
  • Pantazatou, K.
  • ; p. 195-228
  • The Apple State aid case
  • Haslehner, W.
  • Ancora, A.
  • ; p. 229-248
  • France: CJEU recent cases
  • Milsztajn, D.
  • ; p. 249-262
  • Request for a preliminary ruling from the European Court of Justice (request for precautionary measures, Case C-420/19)
  • Õismaa, R.
  • ; p. 263-274
  • Bulgaria: Withholding tax on dividend payments to Gibraltar
  • Lazarov, I.
  • ; p. 275-286
Extent
XIV, 312 p.
Isbn
9783707342345

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...