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The Resource CJEU - recent developments in direct taxation 2020

CJEU - recent developments in direct taxation 2020

Label
CJEU - recent developments in direct taxation 2020
Title
CJEU - recent developments in direct taxation 2020
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 CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analysed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU 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
  • North America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Kofler, G.W
  • Pistone, P
  • Rust, A
  • Schuch, J
  • Spies, K
  • Staringer, C
  • Storck, A
Series statement
  • Series on International Tax Law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • 127
  • 127
http://library.link/vocab/subjectName
  • ECJ case law
  • direct tax
  • fundamental freedoms
Label
CJEU - recent developments in direct taxation 2020
Instantiates
Publication
Contents
  • Hungary: Case C-596/19 P European Commission v Hungary - Opinion of Advocate General Kokott
  • Balázs, K.
  • ; p. 1-14
  • Retail sales tax in Poland (C-562/19 P Commission v. Poland)
  • Tetłak, K.
  • ; p. 15-28
  • Belgium: Recent and pending CJEU cases
  • De Broe, L.
  • Peeters, M.
  • ; p. 29-38
  • Sweden - Cross-border interest payments
  • Wiman, B.
  • ; p. 39-46
  • Spain: Procedures on State aid and informative return on goods, assets and rights located abroad: Banco de Santander; Commission v. Spain and IP & CZ v. Catalonian Regional Tax Tribunal; Spain v. Commission cases
  • Almudí Cid, J.M.
  • ; p. 47-70
  • State of Canada v Tax and Customs Authority (Case C-613/18)
  • Dourado, A.P.
  • ; p. 71-80
  • Italy: HB v INPS and IC v INPS (C-168/19 and C-169/19); Société Génerale (C-565/18); Stanleyparma and Stanleybet Malta (C-788/18)
  • Maisto, G.
  • ; p. 81-98
  • The Czech Republic: AURES Holdings C-405/18
  • Kostohryz, J.
  • ; p. 99-110
  • Austrian cases
  • Pacher, N.
  • Staringer, C.
  • ; p. 111-132
  • Germany: C-620/19 J&S Service UG
  • Rust, A.
  • ; p. 133-140
  • Luxembourg cases
  • Haslehner, W.
  • Pantazatou, K.
  • ; p. 141-178
  • The Apple State aid case: T-778/16 and T-892/16, Apple Sales International and Apple Operations Europe v. European Commission
  • Kofler, G.W.
  • ; p. 179-192
  • Estonia: Case-C-420/19 Heavyinstall (AG Opinion)
  • Orav-Hinno, S.
  • ; p. 193-200
  • Bulgaria: Viva Telecom Bulgaria (C-257/20) - preliminary ruling
  • Lazarov, I.
  • ; p. 201-214
  • Romania: Case C-558/19 Impresa Pizzarotti & C SPA Italia Sucursala Cluj
  • Rosca, I. F.
  • ; p. 215-228
  • Recent trends in CJEU case law
  • Thiel, S. van
  • Pistone, P.
  • Wathelet, M.
  • ; p. 229-250
Extent
272 p.
Isbn
9783707344509
Label
CJEU - recent developments in direct taxation 2020
Publication
Contents
  • Hungary: Case C-596/19 P European Commission v Hungary - Opinion of Advocate General Kokott
  • Balázs, K.
  • ; p. 1-14
  • Retail sales tax in Poland (C-562/19 P Commission v. Poland)
  • Tetłak, K.
  • ; p. 15-28
  • Belgium: Recent and pending CJEU cases
  • De Broe, L.
  • Peeters, M.
  • ; p. 29-38
  • Sweden - Cross-border interest payments
  • Wiman, B.
  • ; p. 39-46
  • Spain: Procedures on State aid and informative return on goods, assets and rights located abroad: Banco de Santander; Commission v. Spain and IP & CZ v. Catalonian Regional Tax Tribunal; Spain v. Commission cases
  • Almudí Cid, J.M.
  • ; p. 47-70
  • State of Canada v Tax and Customs Authority (Case C-613/18)
  • Dourado, A.P.
  • ; p. 71-80
  • Italy: HB v INPS and IC v INPS (C-168/19 and C-169/19); Société Génerale (C-565/18); Stanleyparma and Stanleybet Malta (C-788/18)
  • Maisto, G.
  • ; p. 81-98
  • The Czech Republic: AURES Holdings C-405/18
  • Kostohryz, J.
  • ; p. 99-110
  • Austrian cases
  • Pacher, N.
  • Staringer, C.
  • ; p. 111-132
  • Germany: C-620/19 J&S Service UG
  • Rust, A.
  • ; p. 133-140
  • Luxembourg cases
  • Haslehner, W.
  • Pantazatou, K.
  • ; p. 141-178
  • The Apple State aid case: T-778/16 and T-892/16, Apple Sales International and Apple Operations Europe v. European Commission
  • Kofler, G.W.
  • ; p. 179-192
  • Estonia: Case-C-420/19 Heavyinstall (AG Opinion)
  • Orav-Hinno, S.
  • ; p. 193-200
  • Bulgaria: Viva Telecom Bulgaria (C-257/20) - preliminary ruling
  • Lazarov, I.
  • ; p. 201-214
  • Romania: Case C-558/19 Impresa Pizzarotti & C SPA Italia Sucursala Cluj
  • Rosca, I. F.
  • ; p. 215-228
  • Recent trends in CJEU case law
  • Thiel, S. van
  • Pistone, P.
  • Wathelet, M.
  • ; p. 229-250
Extent
272 p.
Isbn
9783707344509

Library Locations

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