The Resource Die Rückwirkung von EuGH-Urteilen unter besonderer Betrachtung des "Marks & Spencer"-Falls
Die Rückwirkung von EuGH-Urteilen unter besonderer Betrachtung des "Marks & Spencer"-Falls
Resource Information
The item Die Rückwirkung von EuGH-Urteilen unter besonderer Betrachtung des "Marks & Spencer"-Falls 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 Die Rückwirkung von EuGH-Urteilen unter besonderer Betrachtung des "Marks & Spencer"-Falls 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
- The article addresses the retroactive effects of decisions of the ECJ, with emphasis on the "Marks & Spencer" case. The article describes the requirements for limiting the retroactive effects of ECJ decisions so far, potential changes to this case law in the near future, and possible steps that taxpayers should consider to take in order to benefit from ECJ decisions in cases similar to their own tax situation
- Language
- eng
- Label
- Die Rückwirkung von EuGH-Urteilen unter besonderer Betrachtung des "Marks & Spencer"-Falls
- Title
- Die Rückwirkung von EuGH-Urteilen unter besonderer Betrachtung des "Marks & Spencer"-Falls
- Language
- eng
- Summary
- The article addresses the retroactive effects of decisions of the ECJ, with emphasis on the "Marks & Spencer" case. The article describes the requirements for limiting the retroactive effects of ECJ decisions so far, potential changes to this case law in the near future, and possible steps that taxpayers should consider to take in order to benefit from ECJ decisions in cases similar to their own tax situation
- Citation source
- In: Internationales Steuerrecht. - München. - Vol. 14 (2005), no. 22 ; p. 786-792
- http://library.link/vocab/creatorName
-
- Lindemann, H
- Hackemann, T
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- ECJ case law
- Marks & Spencer case
- retroactivity
- Label
- Die Rückwirkung von EuGH-Urteilen unter besonderer Betrachtung des "Marks & Spencer"-Falls
- Label
- Die Rückwirkung von EuGH-Urteilen unter besonderer Betrachtung des "Marks & Spencer"-Falls
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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/Die-R%C3%BCckwirkung-von-EuGH-Urteilen-unter/G7B2pk_pNfo/" 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/Die-R%C3%BCckwirkung-von-EuGH-Urteilen-unter/G7B2pk_pNfo/">Die Rückwirkung von EuGH-Urteilen unter besonderer Betrachtung des "Marks & Spencer"-Falls</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>
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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/Die-R%C3%BCckwirkung-von-EuGH-Urteilen-unter/G7B2pk_pNfo/" 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/Die-R%C3%BCckwirkung-von-EuGH-Urteilen-unter/G7B2pk_pNfo/">Die Rückwirkung von EuGH-Urteilen unter besonderer Betrachtung des "Marks & Spencer"-Falls</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>
