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The Resource CJEU - recent developments in direct taxation 2018

CJEU - recent developments in direct taxation 2018

Label
CJEU - recent developments in direct taxation 2018
Title
CJEU - recent developments in direct taxation 2018
Creator
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
http://bibfra.me/vocab/lite/collectionName
ECJ - recent developments in direct taxation
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
  • Series on International Tax Law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol. 114
  • Band 114
http://library.link/vocab/subjectName
  • ECJ case law
  • direct tax
  • fundamental freedoms
  • group treatment
  • beneficial ownership
  • State aid
Label
CJEU - recent developments in direct taxation 2018
Instantiates
Publication
Contents
  • Belgium: CJEU recent cases: Commission v Belgium (C-110/17), Sauvage and Lejeune (C-602/17), Jacob and Lennertz (C-174/18) and Brussels Securities (C-398/18)
  • Broe, L. de
  • Gommers, S.
  • ; p. 1-16
  • Bulgaria: Non-refundable interest imposed in cross-border situations for tax treaty application: TTL (C-553/16)
  • Slavcheva, S.D.
  • ; p. 17-31
  • Czech Republic: Preliminary ruling referred by the Czech Supreme Administrative Court: Aures Holdings (C-405/18)
  • Nerudová, D.
  • ; p. 33-39
  • Denmark: Beneficial ownership and group taxation: C-650/16 and C-28/17
  • Hansen, S.F.
  • ; p. 41-58
  • France: CJEU recent cases: Picart (C-355/16), Marc Jacob (C-327/16) and Marc Lassus (C-421/16), European Commission v French Republic (C-416/17), Sofina SA, Rebelco Sa, Sidro SA (C-575/17)
  • Gutmann, D.
  • ; p. 59-78
  • Germany: Deister Holding (C-504/16), Juhler Holding (C-613/16), College pension plan of British Colombia (C-641/17), Wächtler (C-581/17) and Andres (C-203/16 P)
  • Ismer, R.
  • ; p. 79-100
  • Hungary: Progressive turnover taxes in the light of the EU fundamental freedoms and the state aid rules
  • Szudoczky, R.
  • ; p. 101-120
  • Italy: Menci (C-524/15) on the ne bis in idem principle, and Bisignani (C-125/17) on Italian foreign assets reporting obligations
  • Arginelli, P.
  • ; p. 121-143
  • Spain: Regional taxes on large retail establishments justified for environmental reasons
  • Almudí Cid, J. Manuel
  • ; p. 145-155
  • Sweden: The Swedish Supreme Administrative Court refers questions regarding the exception for final losses: Holmen (C-608/17) and Memira Holding (C-607/17)
  • Cejie, K.
  • ; p. 157-173
Extent
IX, 180 p.
Isbn
9783707341218
Label
CJEU - recent developments in direct taxation 2018
Publication
Contents
  • Belgium: CJEU recent cases: Commission v Belgium (C-110/17), Sauvage and Lejeune (C-602/17), Jacob and Lennertz (C-174/18) and Brussels Securities (C-398/18)
  • Broe, L. de
  • Gommers, S.
  • ; p. 1-16
  • Bulgaria: Non-refundable interest imposed in cross-border situations for tax treaty application: TTL (C-553/16)
  • Slavcheva, S.D.
  • ; p. 17-31
  • Czech Republic: Preliminary ruling referred by the Czech Supreme Administrative Court: Aures Holdings (C-405/18)
  • Nerudová, D.
  • ; p. 33-39
  • Denmark: Beneficial ownership and group taxation: C-650/16 and C-28/17
  • Hansen, S.F.
  • ; p. 41-58
  • France: CJEU recent cases: Picart (C-355/16), Marc Jacob (C-327/16) and Marc Lassus (C-421/16), European Commission v French Republic (C-416/17), Sofina SA, Rebelco Sa, Sidro SA (C-575/17)
  • Gutmann, D.
  • ; p. 59-78
  • Germany: Deister Holding (C-504/16), Juhler Holding (C-613/16), College pension plan of British Colombia (C-641/17), Wächtler (C-581/17) and Andres (C-203/16 P)
  • Ismer, R.
  • ; p. 79-100
  • Hungary: Progressive turnover taxes in the light of the EU fundamental freedoms and the state aid rules
  • Szudoczky, R.
  • ; p. 101-120
  • Italy: Menci (C-524/15) on the ne bis in idem principle, and Bisignani (C-125/17) on Italian foreign assets reporting obligations
  • Arginelli, P.
  • ; p. 121-143
  • Spain: Regional taxes on large retail establishments justified for environmental reasons
  • Almudí Cid, J. Manuel
  • ; p. 145-155
  • Sweden: The Swedish Supreme Administrative Court refers questions regarding the exception for final losses: Holmen (C-608/17) and Memira Holding (C-607/17)
  • Cejie, K.
  • ; p. 157-173
Extent
IX, 180 p.
Isbn
9783707341218

Library Locations

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