The Resource Landmark decisions of the ECJ in direct taxation
Landmark decisions of the ECJ in direct taxation
Resource Information
The item Landmark decisions of the ECJ in direct taxation 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 Landmark decisions of the ECJ in direct taxation 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 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
- Language
- eng
- Extent
- xx, 248 p.
- 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
- Isbn
- 9789041166197
- Label
- Landmark decisions of the ECJ in direct taxation
- Title
- Landmark decisions of the ECJ in direct taxation
- 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
- 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
- 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
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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/Landmark-decisions-of-the-ECJ-in-direct/hhi94DhouF8/" 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/Landmark-decisions-of-the-ECJ-in-direct/hhi94DhouF8/">Landmark decisions of the ECJ in direct taxation</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>
