The Resource The impact of the rulings of the European Court of Justice in the area of direct taxation
The impact of the rulings of the European Court of Justice in the area of direct taxation
Resource Information
The item The impact of the rulings of the European Court of Justice in the area of 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 The impact of the rulings of the European Court of Justice in the area of 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 study describes the impact of the rulings of the European Court of Justice on the Members States' direct tax systems. The study contains materials available until December 31, 2007. The study is divided into four chapters. In the first chapter, preliminary remarks are made as to the legal context in which the Court decides on its cases. The basic elements of the income tax systems of the Member States are briefly recalled, as well as the EC Treaty provisions and secondary legislation relevant for direct taxation. Finally, the methods of reasoning used by the Court of Justice are outlined, with particular reference to direct taxation. In the second chapter, the Court's judgments in the area of direct taxation are analysed. The cases have been divided into three main categories, viz. taxation of individuals, taxation of companies and taxation of company shareholders, with emphasis on the last two categories. This chapter includes also for each type of cases an attempt to describe the major trends in the implementation of the Court's case law by Member States. Particular attention is given to Member States whose legislations have been directly assessed by Court decisions as to their compatibility with EC law. The third chapter draws up provisional conclusions on the manner in which the development of the Court's case law influences the direct tax systems of the Member States. In a fourth chapter, the limits of the so-called 'negative integration' through the case law of the Court are discussed and suggestions are also made for further European action, notably the adoption of EC legislative acts in direct tax matters
- Language
- eng
- Extent
- VII, 120 p.
- Label
- The impact of the rulings of the European Court of Justice in the area of direct taxation
- Title
- The impact of the rulings of the European Court of Justice in the area of direct taxation
- Language
- eng
- Summary
- This study describes the impact of the rulings of the European Court of Justice on the Members States' direct tax systems. The study contains materials available until December 31, 2007. The study is divided into four chapters. In the first chapter, preliminary remarks are made as to the legal context in which the Court decides on its cases. The basic elements of the income tax systems of the Member States are briefly recalled, as well as the EC Treaty provisions and secondary legislation relevant for direct taxation. Finally, the methods of reasoning used by the Court of Justice are outlined, with particular reference to direct taxation. In the second chapter, the Court's judgments in the area of direct taxation are analysed. The cases have been divided into three main categories, viz. taxation of individuals, taxation of companies and taxation of company shareholders, with emphasis on the last two categories. This chapter includes also for each type of cases an attempt to describe the major trends in the implementation of the Court's case law by Member States. Particular attention is given to Member States whose legislations have been directly assessed by Court decisions as to their compatibility with EC law. The third chapter draws up provisional conclusions on the manner in which the development of the Court's case law influences the direct tax systems of the Member States. In a fourth chapter, the limits of the so-called 'negative integration' through the case law of the Court are discussed and suggestions are also made for further European action, notably the adoption of EC legislative acts in direct tax matters
- http://library.link/vocab/creatorName
- Malherbe, J.
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://bibfra.me/vocab/lite/organizationName
- Liedekerke Wolters Waelbroeck Kirkpatrick
- http://library.link/vocab/subjectName
-
- ECJ case law
- direct tax
- income tax
- EU Treaty
- Label
- The impact of the rulings of the European Court of Justice in the area of direct taxation
- Extent
- VII, 120 p.
- Label
- The impact of the rulings of the European Court of Justice in the area of direct taxation
- Extent
- VII, 120 p.
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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/The-impact-of-the-rulings-of-the-European-Court/K5XEvvGOnfA/" 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/The-impact-of-the-rulings-of-the-European-Court/K5XEvvGOnfA/">The impact of the rulings of the European Court of Justice in the area of 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>
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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/The-impact-of-the-rulings-of-the-European-Court/K5XEvvGOnfA/" 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/The-impact-of-the-rulings-of-the-European-Court/K5XEvvGOnfA/">The impact of the rulings of the European Court of Justice in the area of 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>
