Coverart for item
The Resource Direct taxation in the case-law of the European Court of Justice

Direct taxation in the case-law of the European Court of Justice

Label
Direct taxation in the case-law of the European Court of Justice
Title
Direct taxation in the case-law of the European Court of Justice
Creator
Subject
Language
eng
Summary
This book, based on a report drafted at the request of the European Parliament, analyses the rulings by the European Court of Justice (ECJ) and their influence on the domestic tax law of the Member States. The first part describes the institutional framework of the EU and the legal context in which the ECJ decides on its cases. The basic elements of the international tax systems of the States are briefly recalled, as well as the EU Treaty provisions and secondary legislation relevant for direct taxation. The second part analyses the court's judgments in the area of direct taxation. The cases have been divided in three main categories: taxation of individuals, taxation of companies and taxation of company shareholders. The third part gives an overview of the existing secondary legislation concerning direct taxation (Directives and Regulations) and the case-law pertaining to it
http://library.link/vocab/creatorName
Malherbe, J.
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Collection de droit fiscal
http://library.link/vocab/subjectName
  • ECJ case law
  • direct tax
  • EU Treaty
Label
Direct taxation in the case-law of the European Court of Justice
Instantiates
Publication
Extent
336 p.
Isbn
9782804400064
Issn
1782-0359
Label
Direct taxation in the case-law of the European Court of Justice
Publication
Extent
336 p.
Isbn
9782804400064
Issn
1782-0359

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...