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The Resource CJEU - recent developments in direct taxation 2016

CJEU - recent developments in direct taxation 2016

Label
CJEU - recent developments in direct taxation 2016
Title
CJEU - recent developments in direct taxation 2016
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
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
Series volume
vol. 103
http://library.link/vocab/subjectName
  • ECJ case law
  • direct tax
  • exchange of information
  • inheritance tax
  • beneficial ownership
  • State aid
  • fundamental freedoms
  • amortization
  • goodwill
Label
CJEU - recent developments in direct taxation 2016
Instantiates
Publication
Contents
  • Austria: CJEU pending case from Austria - Austria / Germany (C-648/15)
  • Staringer, C.
  • ; p. 1-10
  • Belgium: CJEU recent cases
  • Bammens, N.
  • ; p. 11-32
  • Denmark: Beneficial ownership : interpretation of Directive 1990/435/EEC and Directive 2003/49/EC
  • Friis Hansen, S.
  • ; p. 33-42
  • Finland: C-292/16 A Oy
  • Helminen, M.
  • ; p. 43-52
  • France: Pending cases
  • Gutmann, D.
  • ; p. 53-68
  • Germany I: Radgen and Eschenbrenner
  • Ismer, R.
  • ; p. 69-78
  • Germany II: Case C-20/16 (Bechtel & Bechtel)
  • Rust, A.
  • ; p. 79-84
  • Greece: Requirements for inheritance tax benefit granted to non-residents (Case C-244/15 and C-98/16)
  • Fortakis, T.
  • Tsourouflis, A.
  • ; p. 85-96
  • Luxembourg: Exchange of information and EU fundamental rights (C-682/15, Berlioz Investment Fund S.A.)
  • Haslehner, W.
  • ; p. 97-116
  • The Netherlands I: Fiscal unity, Groupe Steria's per-element approach and currency losses relating to a non-resident subsidiary (C-399/16 [X NV]); Starbucks and State aid (T-760/15 and T-636/16)
  • Kemmeren, E.C.C.M.
  • ; p. 117-162
  • The Netherlands II: X BV, Case C-398/16
  • Smit, D.
  • ; p. 163-180
  • Spain: Taxes on large retail establishments and amortization of financial goodwill in light of EU fundamental freedoms and state aid rules /Almudí Cid, J.M.
  • ; p. 181-198
  • Great Britain: CJEU cases
  • Cédelle, A.
  • ; p. 199-227
Extent
XII, 234 p.
Isbn
9783707336979
Label
CJEU - recent developments in direct taxation 2016
Publication
Contents
  • Austria: CJEU pending case from Austria - Austria / Germany (C-648/15)
  • Staringer, C.
  • ; p. 1-10
  • Belgium: CJEU recent cases
  • Bammens, N.
  • ; p. 11-32
  • Denmark: Beneficial ownership : interpretation of Directive 1990/435/EEC and Directive 2003/49/EC
  • Friis Hansen, S.
  • ; p. 33-42
  • Finland: C-292/16 A Oy
  • Helminen, M.
  • ; p. 43-52
  • France: Pending cases
  • Gutmann, D.
  • ; p. 53-68
  • Germany I: Radgen and Eschenbrenner
  • Ismer, R.
  • ; p. 69-78
  • Germany II: Case C-20/16 (Bechtel & Bechtel)
  • Rust, A.
  • ; p. 79-84
  • Greece: Requirements for inheritance tax benefit granted to non-residents (Case C-244/15 and C-98/16)
  • Fortakis, T.
  • Tsourouflis, A.
  • ; p. 85-96
  • Luxembourg: Exchange of information and EU fundamental rights (C-682/15, Berlioz Investment Fund S.A.)
  • Haslehner, W.
  • ; p. 97-116
  • The Netherlands I: Fiscal unity, Groupe Steria's per-element approach and currency losses relating to a non-resident subsidiary (C-399/16 [X NV]); Starbucks and State aid (T-760/15 and T-636/16)
  • Kemmeren, E.C.C.M.
  • ; p. 117-162
  • The Netherlands II: X BV, Case C-398/16
  • Smit, D.
  • ; p. 163-180
  • Spain: Taxes on large retail establishments and amortization of financial goodwill in light of EU fundamental freedoms and state aid rules /Almudí Cid, J.M.
  • ; p. 181-198
  • Great Britain: CJEU cases
  • Cédelle, A.
  • ; p. 199-227
Extent
XII, 234 p.
Isbn
9783707336979

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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