The Resource Das Vorabentscheidungsersuchen C-694/20 (Orde van Vlaamse Balies ea) und die Bedeutung der EU-Grundrechtecharta für die direkten Steuern
Das Vorabentscheidungsersuchen C-694/20 (Orde van Vlaamse Balies ea) und die Bedeutung der EU-Grundrechtecharta für die direkten Steuern
Resource Information
The item Das Vorabentscheidungsersuchen C-694/20 (Orde van Vlaamse Balies ea) und die Bedeutung der EU-Grundrechtecharta für die direkten Steuern 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 Das Vorabentscheidungsersuchen C-694/20 (Orde van Vlaamse Balies ea) und die Bedeutung der EU-Grundrechtecharta für die direkten Steuern 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
- A current Belgian reference for a preliminary ruling to the European Court of Justice (ECJ - C-694/20) deals with the question of the extent to which certain provisions of the so-called DAC6 Directive1 are compatible with the guarantees of the EU Charter of Fundamental Rights (CFR). This article presents the essential aspects of this reference for a preliminary ruling, examines the relevance of the legal issues raised for the implementation of the DAC6 Directive in Germany and finally takes a look at the general significance of the CFR for direct taxation
- Language
-
- ger
- eng
- Label
- Das Vorabentscheidungsersuchen C-694/20 (Orde van Vlaamse Balies ea) und die Bedeutung der EU-Grundrechtecharta für die direkten Steuern
- Title
- Das Vorabentscheidungsersuchen C-694/20 (Orde van Vlaamse Balies ea) und die Bedeutung der EU-Grundrechtecharta für die direkten Steuern
- Language
-
- ger
- eng
- Summary
- A current Belgian reference for a preliminary ruling to the European Court of Justice (ECJ - C-694/20) deals with the question of the extent to which certain provisions of the so-called DAC6 Directive1 are compatible with the guarantees of the EU Charter of Fundamental Rights (CFR). This article presents the essential aspects of this reference for a preliminary ruling, examines the relevance of the legal issues raised for the implementation of the DAC6 Directive in Germany and finally takes a look at the general significance of the CFR for direct taxation
- Citation source
- In: Internationales Steuerrecht. - München. - Vol. 30 (2021), no. 16 ; p. 621-628
- http://library.link/vocab/creatorName
-
- Münster, E
- Fehling, D
- Geographic coverage
-
- Europe
- European Union
- Language note
- German
- http://library.link/vocab/subjectName
-
- ECJ case law
- DAC6
- EU Charter of Fundamental Rights
- direct tax
- Label
- Das Vorabentscheidungsersuchen C-694/20 (Orde van Vlaamse Balies ea) und die Bedeutung der EU-Grundrechtecharta für die direkten Steuern
- Note
- 20211028
- Label
- Das Vorabentscheidungsersuchen C-694/20 (Orde van Vlaamse Balies ea) und die Bedeutung der EU-Grundrechtecharta für die direkten Steuern
- Note
- 20211028
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Das-Vorabentscheidungsersuchen-C-69420-Orde-van/lnxrlhcbkY8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Das-Vorabentscheidungsersuchen-C-69420-Orde-van/lnxrlhcbkY8/">Das Vorabentscheidungsersuchen C-694/20 (Orde van Vlaamse Balies ea) und die Bedeutung der EU-Grundrechtecharta für die direkten Steuern</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
