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The Resource Landmark decisions of the ECJ in direct taxation

Landmark decisions of the ECJ in direct taxation

Label
Landmark decisions of the ECJ in direct taxation
Title
Landmark decisions of the ECJ in direct taxation
Contributor
Subject
Language
eng
Summary
This book presents detailed summaries and analyses of landmark European Court of Justice (ECJ) decisions in direct taxation, each case a starting point for the development of a specific doctrine. The book offers a critical assessment of the strengths and weaknesses of the Court's reasoning and its path through the complex field of cross-border income taxation, particularly in the area of the compatibility of national tax legislation with the fundamental freedoms, which continues to be a driver for changes to existing tax laws
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Haslehner, W.C
  • Kofler, G.W
  • Rust, A
Series statement
International Tax Conferences of the University of Luxembourg (ITCL)
Series volume
vol. 4
http://library.link/vocab/subjectName
  • ECJ case law
  • EU tax law
  • ability to pay
  • residence
  • fundamental freedoms
  • income tax
  • dividend withholding tax
  • justification
  • PE
  • cross-border loss relief
  • exit tax
  • taxpayer rights
  • double taxation
  • third countries (EU)
  • non-profit organization
Label
Landmark decisions of the ECJ in direct taxation
Instantiates
Publication
Contents
  • Objective ability to pay: The Gerritse case
  • Traversa, E.
  • ; p. 1-20
  • Subjective ability to pay: Schumacker
  • García-Prats, F.A.
  • ; p. 21-40
  • Dividend taxation: outbound and inbound (Verkooijen and ACT Group Litigation)
  • Englisch, J.
  • ; p. 41-59
  • The taxation of permanent establishments in the EU: Avoir Fiscal and its legacy
  • Haslehner, W.C.
  • ; p. 61-91
  • Marks & Spencer: A landmark decision?
  • Richelle, I.
  • ; p. 93-116
  • Exit taxation: De Lasteyrie du Saillant
  • Stricklin-Coutinho, K.
  • ; p. 117-137
  • A landmark decision in the field of abuse: Cadbury Schweppes
  • Raventós, S.
  • ; p. 139-157
  • Bachmann: Does the cohesion of the tax system justification still have a right to exist?
  • Weber, D.
  • ; p. 159-180
  • Juridical double taxation: Kerckhaert and Morres/
  • Heydt, V.
  • ; p. 181-192
  • Free movement of capital and third countries: Test Claimants in the FII Group Litigation
  • Pistone, P.
  • ; p. 193-206
  • The taxation of non-profit organizations after Stauffer
  • Yevgenyeva, A.
  • ; p. 207-233
Extent
xx, 248 p.
Isbn
9789041166197
Label
Landmark decisions of the ECJ in direct taxation
Publication
Contents
  • Objective ability to pay: The Gerritse case
  • Traversa, E.
  • ; p. 1-20
  • Subjective ability to pay: Schumacker
  • García-Prats, F.A.
  • ; p. 21-40
  • Dividend taxation: outbound and inbound (Verkooijen and ACT Group Litigation)
  • Englisch, J.
  • ; p. 41-59
  • The taxation of permanent establishments in the EU: Avoir Fiscal and its legacy
  • Haslehner, W.C.
  • ; p. 61-91
  • Marks & Spencer: A landmark decision?
  • Richelle, I.
  • ; p. 93-116
  • Exit taxation: De Lasteyrie du Saillant
  • Stricklin-Coutinho, K.
  • ; p. 117-137
  • A landmark decision in the field of abuse: Cadbury Schweppes
  • Raventós, S.
  • ; p. 139-157
  • Bachmann: Does the cohesion of the tax system justification still have a right to exist?
  • Weber, D.
  • ; p. 159-180
  • Juridical double taxation: Kerckhaert and Morres/
  • Heydt, V.
  • ; p. 181-192
  • Free movement of capital and third countries: Test Claimants in the FII Group Litigation
  • Pistone, P.
  • ; p. 193-206
  • The taxation of non-profit organizations after Stauffer
  • Yevgenyeva, A.
  • ; p. 207-233
Extent
xx, 248 p.
Isbn
9789041166197

Library Locations

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