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
Resource Information
The item Direct taxation in the case-law of the European Court of Justice represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Direct taxation in the case-law of the European Court of Justice represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Extent
- 336 p.
- Isbn
- 9782804400064
- Issn
- 1782-0359
- Label
- Direct taxation in the case-law of the European Court of Justice
- Extent
- 336 p.
- Isbn
- 9782804400064
- Issn
- 1782-0359
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Direct-taxation-in-the-case-law-of-the-European/ehmxrUS1CA0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Direct-taxation-in-the-case-law-of-the-European/ehmxrUS1CA0/">Direct taxation in the case-law of the European Court of Justice</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Direct-taxation-in-the-case-law-of-the-European/ehmxrUS1CA0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Direct-taxation-in-the-case-law-of-the-European/ehmxrUS1CA0/">Direct taxation in the case-law of the European Court of Justice</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
