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The Resource Litigating EU tax law in international, national and non-EU national courts

Litigating EU tax law in international, national and non-EU national courts

Creator
Contributor
Summary
As EU tax law has become more and more complex and sophisticated in recent years, so has EU tax law litigation. The features of EU law and its own sources give rise to specific problems when litigating EU tax law not only before the Court of Justice of the European Union (ECJ) but also before EU national courts. Additionally, the relevance of EU tax law has expanded outside the EU borders, inspiring tax litigation before national courts of non-EU states as well as before international courts. This book is the result of the 7th GREIT Conference held in September 2012 in Madrid at the Instituto de Empresa (IE). The book analyses the problems and challenges faced by taxpayers when litigating EU tax law from a comparative perspective, dealing not only with purely national issues but also with the influence of EU tax law in tax litigation in international scenarios. This book is divided into four main parts. The first part focuses on EU tax law litigation before the ECJ, analysing the functioning of the litigation services of the European Commission and the remedies and procedures when dealing with infringements from the Member States. In the second part the position of EU national courts when applying EU tax law is examined comparing the approach followed by courts of four EU jurisdictions. Part three deals with the influence of EU tax law in litigation before international courts and in international arbitration. Finally, part four looks at the approach followed by non-EU national courts when applying and interpreting EU tax law
Language
eng
Work
Publication
Extent
xiv, 316 p.
Contents
  • Chapter 0: General report
  • Sarmiento, D.
  • Jiménez-Valladolid de L'Hotellerie-Fallois, D.J.
  • ; p. 1-10
  • Chapter 1: Litigating EU tax taw before the Court of Justice of the European Union : a European Commission practitioner's perspective
  • Roels, W.
  • ; p. 13-27
  • Chapter 2: Some thoughts on the judicial application of EU tax law from an Italian perspective
  • Maisto, G.
  • ; p. 31-48
  • Chapter 3: The English courts and the application of EU tax law
  • Farmer, P.
  • ; p. 49-60
  • Chapter 4: EU national courts and the application of EU tax law - Finland
  • Viherkenttä, T.
  • ; p. 61-71
  • Chapter 5: Spanish courts and the application of EU law
  • Canalejo Lasarte, G.
  • Ron Elizalde, A.I.
  • ; p. 73-91
  • Chapter 6: Taxation issues under the GATT in the WTO appellate body jurisprudence
  • Sacerdoti, G.
  • ; p. 95-108
  • Chapter 7: A game of snakes and ladders - tax arbitration in an International and EU setting
  • Ramos Muñoz, D.
  • ; p. 109-204
  • Chapter 8: The outreach of EU law in direct tax law - a brief introduction
  • Brokelind, C.
  • ; p. 207-213
  • Chapter 9: Turkish courts and the application of EU tax law
  • Yalti, B.
  • ; p. 215-243
  • Chapter 10: Two different stories on the application of EU tax law : EU courts acting beyond the scope of EU tax law and how Latin American countries have received EU tax case law
  • Martín Jiménez, A.
  • ; p. 235-267
  • Chapter 11: Introducing an EU compliant patent box regime in Swiss tax law - a note on the Swiss finance department interim report of 17 May 2013
  • Danon, R.
  • ; p. 269-281
  • Chapter 12: Application of EU law in national courts in the mutual relations between the Netherlands and the Netherlands' Associated Territories in the field of direct taxation
  • Smit, D.S.
  • ; p. 283-300
  • Chapter 13: Throwing back some curves - some comments on the presentations and the proceedings of the 7th GREIT International Conference, Madrid, 13 September 2012
  • Wattel, P.J.
  • ; p. 303-312
Isbn
9789087222185
Instance
Label
Litigating EU tax law in international, national and non-EU national courts
Title
Litigating EU tax law in international, national and non-EU national courts
Creator
Contributor
Subject
Language
eng
Summary
As EU tax law has become more and more complex and sophisticated in recent years, so has EU tax law litigation. The features of EU law and its own sources give rise to specific problems when litigating EU tax law not only before the Court of Justice of the European Union (ECJ) but also before EU national courts. Additionally, the relevance of EU tax law has expanded outside the EU borders, inspiring tax litigation before national courts of non-EU states as well as before international courts. This book is the result of the 7th GREIT Conference held in September 2012 in Madrid at the Instituto de Empresa (IE). The book analyses the problems and challenges faced by taxpayers when litigating EU tax law from a comparative perspective, dealing not only with purely national issues but also with the influence of EU tax law in tax litigation in international scenarios. This book is divided into four main parts. The first part focuses on EU tax law litigation before the ECJ, analysing the functioning of the litigation services of the European Commission and the remedies and procedures when dealing with infringements from the Member States. In the second part the position of EU national courts when applying EU tax law is examined comparing the approach followed by courts of four EU jurisdictions. Part three deals with the influence of EU tax law in litigation before international courts and in international arbitration. Finally, part four looks at the approach followed by non-EU national courts when applying and interpreting EU tax law
http://library.link/vocab/creatorName
Brokelind, C.
Geographic coverage
  • European Union
  • Latin America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Sarmiento, D
  • Jiménez-Valladolid de L'Hotellerie-Fallois, D.J
Series statement
[GREIT series]
http://library.link/vocab/subjectName
  • WTO
  • EU tax law
  • ECJ case law
  • procedural tax law
  • dispute resolution
  • patent box
  • arbitration
Label
Litigating EU tax law in international, national and non-EU national courts
Instantiates
Publication
Contents
  • Chapter 0: General report
  • Sarmiento, D.
  • Jiménez-Valladolid de L'Hotellerie-Fallois, D.J.
  • ; p. 1-10
  • Chapter 1: Litigating EU tax taw before the Court of Justice of the European Union : a European Commission practitioner's perspective
  • Roels, W.
  • ; p. 13-27
  • Chapter 2: Some thoughts on the judicial application of EU tax law from an Italian perspective
  • Maisto, G.
  • ; p. 31-48
  • Chapter 3: The English courts and the application of EU tax law
  • Farmer, P.
  • ; p. 49-60
  • Chapter 4: EU national courts and the application of EU tax law - Finland
  • Viherkenttä, T.
  • ; p. 61-71
  • Chapter 5: Spanish courts and the application of EU law
  • Canalejo Lasarte, G.
  • Ron Elizalde, A.I.
  • ; p. 73-91
  • Chapter 6: Taxation issues under the GATT in the WTO appellate body jurisprudence
  • Sacerdoti, G.
  • ; p. 95-108
  • Chapter 7: A game of snakes and ladders - tax arbitration in an International and EU setting
  • Ramos Muñoz, D.
  • ; p. 109-204
  • Chapter 8: The outreach of EU law in direct tax law - a brief introduction
  • Brokelind, C.
  • ; p. 207-213
  • Chapter 9: Turkish courts and the application of EU tax law
  • Yalti, B.
  • ; p. 215-243
  • Chapter 10: Two different stories on the application of EU tax law : EU courts acting beyond the scope of EU tax law and how Latin American countries have received EU tax case law
  • Martín Jiménez, A.
  • ; p. 235-267
  • Chapter 11: Introducing an EU compliant patent box regime in Swiss tax law - a note on the Swiss finance department interim report of 17 May 2013
  • Danon, R.
  • ; p. 269-281
  • Chapter 12: Application of EU law in national courts in the mutual relations between the Netherlands and the Netherlands' Associated Territories in the field of direct taxation
  • Smit, D.S.
  • ; p. 283-300
  • Chapter 13: Throwing back some curves - some comments on the presentations and the proceedings of the 7th GREIT International Conference, Madrid, 13 September 2012
  • Wattel, P.J.
  • ; p. 303-312
Extent
xiv, 316 p.
Isbn
9789087222185
Isbn Type
(eBook)
Label
Litigating EU tax law in international, national and non-EU national courts
Publication
Contents
  • Chapter 0: General report
  • Sarmiento, D.
  • Jiménez-Valladolid de L'Hotellerie-Fallois, D.J.
  • ; p. 1-10
  • Chapter 1: Litigating EU tax taw before the Court of Justice of the European Union : a European Commission practitioner's perspective
  • Roels, W.
  • ; p. 13-27
  • Chapter 2: Some thoughts on the judicial application of EU tax law from an Italian perspective
  • Maisto, G.
  • ; p. 31-48
  • Chapter 3: The English courts and the application of EU tax law
  • Farmer, P.
  • ; p. 49-60
  • Chapter 4: EU national courts and the application of EU tax law - Finland
  • Viherkenttä, T.
  • ; p. 61-71
  • Chapter 5: Spanish courts and the application of EU law
  • Canalejo Lasarte, G.
  • Ron Elizalde, A.I.
  • ; p. 73-91
  • Chapter 6: Taxation issues under the GATT in the WTO appellate body jurisprudence
  • Sacerdoti, G.
  • ; p. 95-108
  • Chapter 7: A game of snakes and ladders - tax arbitration in an International and EU setting
  • Ramos Muñoz, D.
  • ; p. 109-204
  • Chapter 8: The outreach of EU law in direct tax law - a brief introduction
  • Brokelind, C.
  • ; p. 207-213
  • Chapter 9: Turkish courts and the application of EU tax law
  • Yalti, B.
  • ; p. 215-243
  • Chapter 10: Two different stories on the application of EU tax law : EU courts acting beyond the scope of EU tax law and how Latin American countries have received EU tax case law
  • Martín Jiménez, A.
  • ; p. 235-267
  • Chapter 11: Introducing an EU compliant patent box regime in Swiss tax law - a note on the Swiss finance department interim report of 17 May 2013
  • Danon, R.
  • ; p. 269-281
  • Chapter 12: Application of EU law in national courts in the mutual relations between the Netherlands and the Netherlands' Associated Territories in the field of direct taxation
  • Smit, D.S.
  • ; p. 283-300
  • Chapter 13: Throwing back some curves - some comments on the presentations and the proceedings of the 7th GREIT International Conference, Madrid, 13 September 2012
  • Wattel, P.J.
  • ; p. 303-312
Extent
xiv, 316 p.
Isbn
9789087222185
Isbn Type
(eBook)

Subject

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