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The Resource ECJ - Recent developments in direct taxation 2011

ECJ - Recent developments in direct taxation 2011

Label
ECJ - Recent developments in direct taxation 2011
Title
ECJ - Recent developments in direct taxation 2011
Contributor
Subject
Language
eng
Summary
This book examines the most important cases in the field of direct taxation pending before or recently decided by the ECJ. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms, secondary EU law and state aid are analysed
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Lang, M
Series statement
  • Series on international tax law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • 73
  • no. 73
http://library.link/vocab/subjectName
  • ECJ case law
  • direct tax
  • fundamental freedoms
  • State aid
  • exit tax
  • inheritance tax
  • gift tax
Label
ECJ - Recent developments in direct taxation 2011
Instantiates
Publication
Contents
  • Belgium I: Preliminary rulings filed by Belgian courts
  • De Broe, L.
  • ; p. 9-45 [Waypoint Aviation, C-9/11, Argenta Spaarbank, C-350/11, Tate & Lyle Investments Ltd, C-384/11, Punch Graphix, C-371/11]
  • Belgium II: Infringement proceedings
  • Wathelet, M.
  • ; p. 47-59
  • Denmark: Exit tax on companies' transfer of assets (Commission vs. Denmark, C-261/11)
  • Friis Hansen, S.
  • ; p. 61-68
  • Finland: The A Oy 1, A Oy 2 and K. cases
  • Helminen, M.
  • ; p. 69-102
  • France: The Bourges-Maunoury and Heintz, France Télécom, EDF and the FIM Santander and others cases
  • Gutmann, D.
  • ; p. 103-120
  • Germany: The Scheunemann, Beker und Beker, Ettwein and the "Sanierungsklausel" cases
  • Seiler : p. 121-139, C
  • Hungary: The VALE case (C-378/10)
  • Kolozs, B.
  • ; p. 141-150
  • Italy: The 3D I case and appeal procedures on state aids in tax matters
  • Pistone, P.
  • ; p. 151-171
  • Luxembourg: The DI.VI. Finanziaria case
  • Steichen, A.
  • ; p. 173-181
  • The Netherlands: Infringement procedure on exit taxes on businesses (C-301/11)
  • Kemmeren, E.C.C.M.
  • ; p. 183-212
  • Portugal: The Foggia (C-126/10) and Amorim (C-38
  • cases / A. Dourado, 11)
  • ; p. 213-225
  • Slovenia: The Pelati case (C-603/10)
  • Sladic, J.
  • ; p. 227-235
  • Spain: Exit taxes, inheritance and gift tax and fiscal representatives
  • Almudí Cid, J.M.
  • ; p. 237-254
  • UK: The Gibraltar, Philips Electronics, and FII GLO II cases
  • Baker, P.
  • ; p. 255-270
Extent
279 p.
Isbn
9783707320879
Label
ECJ - Recent developments in direct taxation 2011
Publication
Contents
  • Belgium I: Preliminary rulings filed by Belgian courts
  • De Broe, L.
  • ; p. 9-45 [Waypoint Aviation, C-9/11, Argenta Spaarbank, C-350/11, Tate & Lyle Investments Ltd, C-384/11, Punch Graphix, C-371/11]
  • Belgium II: Infringement proceedings
  • Wathelet, M.
  • ; p. 47-59
  • Denmark: Exit tax on companies' transfer of assets (Commission vs. Denmark, C-261/11)
  • Friis Hansen, S.
  • ; p. 61-68
  • Finland: The A Oy 1, A Oy 2 and K. cases
  • Helminen, M.
  • ; p. 69-102
  • France: The Bourges-Maunoury and Heintz, France Télécom, EDF and the FIM Santander and others cases
  • Gutmann, D.
  • ; p. 103-120
  • Germany: The Scheunemann, Beker und Beker, Ettwein and the "Sanierungsklausel" cases
  • Seiler : p. 121-139, C
  • Hungary: The VALE case (C-378/10)
  • Kolozs, B.
  • ; p. 141-150
  • Italy: The 3D I case and appeal procedures on state aids in tax matters
  • Pistone, P.
  • ; p. 151-171
  • Luxembourg: The DI.VI. Finanziaria case
  • Steichen, A.
  • ; p. 173-181
  • The Netherlands: Infringement procedure on exit taxes on businesses (C-301/11)
  • Kemmeren, E.C.C.M.
  • ; p. 183-212
  • Portugal: The Foggia (C-126/10) and Amorim (C-38
  • cases / A. Dourado, 11)
  • ; p. 213-225
  • Slovenia: The Pelati case (C-603/10)
  • Sladic, J.
  • ; p. 227-235
  • Spain: Exit taxes, inheritance and gift tax and fiscal representatives
  • Almudí Cid, J.M.
  • ; p. 237-254
  • UK: The Gibraltar, Philips Electronics, and FII GLO II cases
  • Baker, P.
  • ; p. 255-270
Extent
279 p.
Isbn
9783707320879

Library Locations

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