The Resource Citizens and taxation in EU : fifty years after the Neumark Report

Citizens and taxation in EU : fifty years after the Neumark Report

Label
Citizens and taxation in EU : fifty years after the Neumark Report
Title
Citizens and taxation in EU : fifty years after the Neumark Report
Creator
Subject
Language
eng
Summary
This article examines the developments in the taxation of EU citizens since publishing the Neumark report, including European fiscal regulations for citizens, Savings Tax Directive, recommendations and communications, relevant European Court of Justice case law on taxation of citizens, pensions and annuities/endowment insurance, taxation of foreign tax residents in general, tax imposed on non-residents in respect of income from a source in the work state, exit taxes, dividends, citizenship of the Union, Treaty of Lisbon, European Citizens Initiative, subsidiary test by national parliaments, own tax resources from EU citizens, Charter of Fundamental Rights, and citizens and tax in the post-Lisbon era
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 21 (2012),
http://library.link/vocab/creatorName
Arendonk, H.P.A.M. van
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • EU tax law
  • Savings Interest Directive
  • ECJ case law
  • pension
  • exit tax
  • dividend
  • citizenship
  • taxpayer rights
  • EU Charter of Fundamental Rights
Label
Citizens and taxation in EU : fifty years after the Neumark Report
Instantiates
Publication
Label
Citizens and taxation in EU : fifty years after the Neumark Report
Publication

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