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The Resource The acte clair in EC direct tax law

The acte clair in EC direct tax law

Label
The acte clair in EC direct tax law
Title
The acte clair in EC direct tax law
Creator
Contributor
Subject
Language
eng
Summary
This book discusses the legal issues arising from the search for certainty in the relationship between Community law and direct tax law. In addition, it contains an in-depth analysis of the CILFIT doctrine in action and its demand for legal certainty. By looking at both how the case law of the European Court of Justice (ECJ) in the area of direct taxation fits the CILFIT criteria (ECJ, 6 October 1982, case 283/81, Srl CILFIT and Gavardo SpA), and how such criteria are complied with by national courts, the book reviews and discusses the application in the field of direct taxation of the criteria put forward by the ECJ. The book highlights some of the current challenges faced by the EU judicial system in view of the expansion of EU law and its decentralized application at national level
http://library.link/vocab/creatorName
Dourado, A.P.
Geographic coverage
European Union
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Dourado, A.P
  • Borges, R. da Palma
Series statement
[GREIT series]
http://library.link/vocab/subjectName
  • direct tax
  • ECJ case law
  • legality principle
  • fundamental freedoms
  • justification
Label
The acte clair in EC direct tax law
Instantiates
Publication
Contents
  • Is it acte clair? General report on the role played by CILFIT in direct taxation
  • Dourado, A.P.
  • ; p. 13-70
  • Who's afraid of the acte clair doctrine?
  • Sarmiento, D.
  • ; p. 71-83
  • Justifications in Community law for income tax restrictions on free movement: acte clair rules that can be readily applied by national courts
  • van Thiel, S.
  • ; p. 85-132
  • Acte clair and limitations of the temporal effects of ECJ judgments
  • Lang, M.
  • ; p. 133-155
  • Consequences of the acte clair doctrine for the national courts and temporal effects of an ECJ decision
  • Vanistendael, F.
  • ; p. 157-169
  • Acte clair, Community precedent and direct taxation in the Austrian judicial system
  • Kofler, G.W.
  • ; p. 173-221
  • The search for objective standards in the application of the acte clair doctrine to direct taxation : some remarks from an Italian perspective
  • Pistone, P.
  • ; p. 223-273
  • The practical application of the acte éclairé and the acte clair doctrine (with references to Netherlands direct tax law)
  • Weber, D.
  • Davits, F.
  • ; p. 275-320
  • Acte clair, acte éclairé and EC judicial protection in the field of direct taxation (with references to the Polish judicial system)
  • Zalasiński, A.
  • ; p. 321-369
  • The meaning and scope of the acte clair doctrine concerning direct taxation : the Portuguese experience and the establishment of boundaries
  • de Sousa da Câmara, F.
  • ; p. 371-416
  • The acte clair doctrine and the effective judicial protection of EC law rights in direct tax matters : the Spanish case as an example
  • García Prats, F.A.
  • ; p. 417-451
  • The acte clair doctrine arising from the ECJ's direct tax case law from a Swedish perspective: use or misuse?
  • Brokelind, C.
  • ; p. 453-488
Extent
xviii, 516 p.
Isbn
9789087220365
Label
The acte clair in EC direct tax law
Publication
Contents
  • Is it acte clair? General report on the role played by CILFIT in direct taxation
  • Dourado, A.P.
  • ; p. 13-70
  • Who's afraid of the acte clair doctrine?
  • Sarmiento, D.
  • ; p. 71-83
  • Justifications in Community law for income tax restrictions on free movement: acte clair rules that can be readily applied by national courts
  • van Thiel, S.
  • ; p. 85-132
  • Acte clair and limitations of the temporal effects of ECJ judgments
  • Lang, M.
  • ; p. 133-155
  • Consequences of the acte clair doctrine for the national courts and temporal effects of an ECJ decision
  • Vanistendael, F.
  • ; p. 157-169
  • Acte clair, Community precedent and direct taxation in the Austrian judicial system
  • Kofler, G.W.
  • ; p. 173-221
  • The search for objective standards in the application of the acte clair doctrine to direct taxation : some remarks from an Italian perspective
  • Pistone, P.
  • ; p. 223-273
  • The practical application of the acte éclairé and the acte clair doctrine (with references to Netherlands direct tax law)
  • Weber, D.
  • Davits, F.
  • ; p. 275-320
  • Acte clair, acte éclairé and EC judicial protection in the field of direct taxation (with references to the Polish judicial system)
  • Zalasiński, A.
  • ; p. 321-369
  • The meaning and scope of the acte clair doctrine concerning direct taxation : the Portuguese experience and the establishment of boundaries
  • de Sousa da Câmara, F.
  • ; p. 371-416
  • The acte clair doctrine and the effective judicial protection of EC law rights in direct tax matters : the Spanish case as an example
  • García Prats, F.A.
  • ; p. 417-451
  • The acte clair doctrine arising from the ECJ's direct tax case law from a Swedish perspective: use or misuse?
  • Brokelind, C.
  • ; p. 453-488
Extent
xviii, 516 p.
Isbn
9789087220365

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