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The Resource CJEU - recent developments in direct taxation 2017

CJEU - recent developments in direct taxation 2017

Creator
Contributor
Summary
This book discusses the most important cases in the field of direct taxation pending before or recently decided by the European Court of Justice (ECJ). Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analysed. By examining the preliminary questions, the arguments brought forward by the parties and existing ECJ case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms
Language
eng
Work
Publication
Extent
XII, 230 p.
Contents
  • Austria: CJEU recent case from Austria - Austria /Germany (C-648/15)
  • Staringer, C.
  • ; p. 1-10
  • Belgium: CJEU recent cases: Wereldhave (C-448/15), Fairness Tax (C-68/15), Argenta Spaarbank (C-39/16) and Van der Weegen and Others (C-580/15)
  • Traversa, E.
  • Possoz, M.
  • ; p. 11-34
  • Denmark: The Masco Denmark case (C-593/14) and pending cases on group consolidation (C-650/16 and C-28/17)
  • Friss Hansen, S.
  • ; p. 35-40
  • France: Recent and pending cases: Euro Park Service and Eqiom (C-14/16 and C-6/16), Jacob and Marc Lassus (C-327/16 and C-421/16), AFEP (C-365/16), Picart (C-355/16), and de Lobkowicz (C-690/15)
  • Maitrot de la Motte, A.
  • HemeryM.
  • Pezet, F.
  • Silberman, L.
  • ; p. 41-72
  • Germany I: Deister Holding (C-504/16), Juhler Holding (C-613/16), GS (C-440/17) and Eschenbrenner (C-496/15) /Ismer, R.
  • ; p. 73-90
  • Germany II: Bechtel & Bechtel (C-20/16), X (C-135/17) and EV (C-685/16)
  • Rust, A.
  • ; p. 91-106
  • Italy: Cases on the application of the ne bis in idem principle, Menci (C-524/15) Orsi and Baldetti (C-217/15 and C-350/15) and Bisignani (C-125/17) on Italian reporting obligations
  • Maisto, G.
  • ; p. 107-126
  • Luxembourg: Fundamental rights in the era of information exchange - The Berlioz case (C-682/15)
  • Pantazatou, K.
  • ; p. 127-152
  • Netherlands I: Köln-Aktienfonds Deka (C-156/17): Refund of dividend withholding tax for a foreign investment fund
  • Kemmeren, E.C.C.M.
  • ; p. 153-186
  • Netherlands II: Pending Case: Zyla (C-272/17): Schumacker-doctrine and social security contributions
  • Smit, D.
  • ; p. 187-200
  • Portugal: Secil (C-464/14) and Commission v Portugal (C-503/14)
  • Pereira, R. Reigada
  • ; p. 201-214
  • United Kingdom: Trustees of the BT Pension Scheme v HMRC, The Queen, on the application of the Gibraltar Betting and Gaming Association's Ltd v HMRC and Stephen Fisher, Anne Fisher and Peter Fisher v HMRC
  • Baker, P.
  • ; p. 215-224
Isbn
9783707339024
Instance
Label
CJEU - recent developments in direct taxation 2017
Title
CJEU - recent developments in direct taxation 2017
Creator
Contributor
Subject
Language
eng
Summary
This book discusses the most important cases in the field of direct taxation pending before or recently decided by the European Court of Justice (ECJ). Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analysed. By examining the preliminary questions, the arguments brought forward by the parties and existing ECJ case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms
http://bibfra.me/vocab/lite/collectionName
ECJ - recent developments in direct taxation
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Pistone, P
  • Rust, A
  • Schuch, J
  • Staringer, C
  • Storck, A
Series statement
  • Series on International Tax Law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol. 110
  • Band 110
http://library.link/vocab/subjectName
  • ECJ case law
  • direct tax
  • fairness tax
  • group treatment
  • reporting requirements
  • exchange of information
  • social security
  • fundamental freedoms
  • dividend withholding tax
Label
CJEU - recent developments in direct taxation 2017
Instantiates
Publication
Contents
  • Austria: CJEU recent case from Austria - Austria /Germany (C-648/15)
  • Staringer, C.
  • ; p. 1-10
  • Belgium: CJEU recent cases: Wereldhave (C-448/15), Fairness Tax (C-68/15), Argenta Spaarbank (C-39/16) and Van der Weegen and Others (C-580/15)
  • Traversa, E.
  • Possoz, M.
  • ; p. 11-34
  • Denmark: The Masco Denmark case (C-593/14) and pending cases on group consolidation (C-650/16 and C-28/17)
  • Friss Hansen, S.
  • ; p. 35-40
  • France: Recent and pending cases: Euro Park Service and Eqiom (C-14/16 and C-6/16), Jacob and Marc Lassus (C-327/16 and C-421/16), AFEP (C-365/16), Picart (C-355/16), and de Lobkowicz (C-690/15)
  • Maitrot de la Motte, A.
  • HemeryM.
  • Pezet, F.
  • Silberman, L.
  • ; p. 41-72
  • Germany I: Deister Holding (C-504/16), Juhler Holding (C-613/16), GS (C-440/17) and Eschenbrenner (C-496/15) /Ismer, R.
  • ; p. 73-90
  • Germany II: Bechtel & Bechtel (C-20/16), X (C-135/17) and EV (C-685/16)
  • Rust, A.
  • ; p. 91-106
  • Italy: Cases on the application of the ne bis in idem principle, Menci (C-524/15) Orsi and Baldetti (C-217/15 and C-350/15) and Bisignani (C-125/17) on Italian reporting obligations
  • Maisto, G.
  • ; p. 107-126
  • Luxembourg: Fundamental rights in the era of information exchange - The Berlioz case (C-682/15)
  • Pantazatou, K.
  • ; p. 127-152
  • Netherlands I: Köln-Aktienfonds Deka (C-156/17): Refund of dividend withholding tax for a foreign investment fund
  • Kemmeren, E.C.C.M.
  • ; p. 153-186
  • Netherlands II: Pending Case: Zyla (C-272/17): Schumacker-doctrine and social security contributions
  • Smit, D.
  • ; p. 187-200
  • Portugal: Secil (C-464/14) and Commission v Portugal (C-503/14)
  • Pereira, R. Reigada
  • ; p. 201-214
  • United Kingdom: Trustees of the BT Pension Scheme v HMRC, The Queen, on the application of the Gibraltar Betting and Gaming Association's Ltd v HMRC and Stephen Fisher, Anne Fisher and Peter Fisher v HMRC
  • Baker, P.
  • ; p. 215-224
Extent
XII, 230 p.
Isbn
9783707339024
Label
CJEU - recent developments in direct taxation 2017
Publication
Contents
  • Austria: CJEU recent case from Austria - Austria /Germany (C-648/15)
  • Staringer, C.
  • ; p. 1-10
  • Belgium: CJEU recent cases: Wereldhave (C-448/15), Fairness Tax (C-68/15), Argenta Spaarbank (C-39/16) and Van der Weegen and Others (C-580/15)
  • Traversa, E.
  • Possoz, M.
  • ; p. 11-34
  • Denmark: The Masco Denmark case (C-593/14) and pending cases on group consolidation (C-650/16 and C-28/17)
  • Friss Hansen, S.
  • ; p. 35-40
  • France: Recent and pending cases: Euro Park Service and Eqiom (C-14/16 and C-6/16), Jacob and Marc Lassus (C-327/16 and C-421/16), AFEP (C-365/16), Picart (C-355/16), and de Lobkowicz (C-690/15)
  • Maitrot de la Motte, A.
  • HemeryM.
  • Pezet, F.
  • Silberman, L.
  • ; p. 41-72
  • Germany I: Deister Holding (C-504/16), Juhler Holding (C-613/16), GS (C-440/17) and Eschenbrenner (C-496/15) /Ismer, R.
  • ; p. 73-90
  • Germany II: Bechtel & Bechtel (C-20/16), X (C-135/17) and EV (C-685/16)
  • Rust, A.
  • ; p. 91-106
  • Italy: Cases on the application of the ne bis in idem principle, Menci (C-524/15) Orsi and Baldetti (C-217/15 and C-350/15) and Bisignani (C-125/17) on Italian reporting obligations
  • Maisto, G.
  • ; p. 107-126
  • Luxembourg: Fundamental rights in the era of information exchange - The Berlioz case (C-682/15)
  • Pantazatou, K.
  • ; p. 127-152
  • Netherlands I: Köln-Aktienfonds Deka (C-156/17): Refund of dividend withholding tax for a foreign investment fund
  • Kemmeren, E.C.C.M.
  • ; p. 153-186
  • Netherlands II: Pending Case: Zyla (C-272/17): Schumacker-doctrine and social security contributions
  • Smit, D.
  • ; p. 187-200
  • Portugal: Secil (C-464/14) and Commission v Portugal (C-503/14)
  • Pereira, R. Reigada
  • ; p. 201-214
  • United Kingdom: Trustees of the BT Pension Scheme v HMRC, The Queen, on the application of the Gibraltar Betting and Gaming Association's Ltd v HMRC and Stephen Fisher, Anne Fisher and Peter Fisher v HMRC
  • Baker, P.
  • ; p. 215-224
Extent
XII, 230 p.
Isbn
9783707339024

Subject

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      52.3736660 4.9336932

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