The Resource CJEU - recent developments in direct taxation 2020
CJEU - recent developments in direct taxation 2020
Resource Information
The item CJEU - recent developments in direct taxation 2020 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 CJEU - recent developments in direct taxation 2020 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 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
- Language
- eng
- Extent
- 272 p.
- 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
- Isbn
- 9783707344509
- Label
- CJEU - recent developments in direct taxation 2020
- Title
- CJEU - recent developments in direct taxation 2020
- 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
- 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
- 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
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