The Resource Ensuring the effectiveness of fiscal supervision in third country situations
Ensuring the effectiveness of fiscal supervision in third country situations
Resource Information
The item Ensuring the effectiveness of fiscal supervision in third country situations 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 Ensuring the effectiveness of fiscal supervision in third country situations 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
- Member States frequently try to justify restrictive tax provisions with the need to ensure an effective fiscal supervision. In this context, the European Court of Justice (ECJ) has applied this justification reason notably different in intra-EU situations and in situations involving a third country. In the latter cases, the Court tends to be less stringent regarding the acceptance of this justification. In light of the most recent judgments of the ECJ, namely Welte and Emerging Market Series, this article seeks to determine how much space the Member States have to implement provisions that foresee an unequal treatment of capital investments in third country situations
- Language
- eng
- Label
- Ensuring the effectiveness of fiscal supervision in third country situations
- Title
- Ensuring the effectiveness of fiscal supervision in third country situations
- Language
- eng
- Summary
- Member States frequently try to justify restrictive tax provisions with the need to ensure an effective fiscal supervision. In this context, the European Court of Justice (ECJ) has applied this justification reason notably different in intra-EU situations and in situations involving a third country. In the latter cases, the Court tends to be less stringent regarding the acceptance of this justification. In light of the most recent judgments of the ECJ, namely Welte and Emerging Market Series, this article seeks to determine how much space the Member States have to implement provisions that foresee an unequal treatment of capital investments in third country situations
- Citation source
- In: EC tax review. - Alphen aan den Rijn. - Vol. 23 (2014), no. 6 ; p. 324-331
- http://library.link/vocab/creatorName
-
- Binder, A. (Anna)
- Pinetz, E
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- ECJ case law
- fundamental freedoms
- justification
- proportionality
- exchange of information
- third countries (EU)
- Label
- Ensuring the effectiveness of fiscal supervision in third country situations
- Label
- Ensuring the effectiveness of fiscal supervision in third country situations
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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/Ensuring-the-effectiveness-of-fiscal-supervision/91q_YzUnrG0/" 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/Ensuring-the-effectiveness-of-fiscal-supervision/91q_YzUnrG0/">Ensuring the effectiveness of fiscal supervision in third country situations</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/Ensuring-the-effectiveness-of-fiscal-supervision/91q_YzUnrG0/" 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/Ensuring-the-effectiveness-of-fiscal-supervision/91q_YzUnrG0/">Ensuring the effectiveness of fiscal supervision in third country situations</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>
