The Resource Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC : UK trustees protected by the Court of Justice
Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC : UK trustees protected by the Court of Justice
Resource Information
The item Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC : UK trustees protected by the 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 Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC : UK trustees protected by the 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
- The trust, excisting from the common law system is nowadays recognised in international conventions, frequently accommodated in civil law systems including those of EU Member States and was described simply and clearly by the Court of Justice of the European Union in "Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC". The description was largely consistent with earlier case law. This case note examines the Panayi case in depth
- Language
- eng
- Label
- Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC : UK trustees protected by the Court of Justice
- Title
- Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC : UK trustees protected by the Court of Justice
- Language
- eng
- Summary
- The trust, excisting from the common law system is nowadays recognised in international conventions, frequently accommodated in civil law systems including those of EU Member States and was described simply and clearly by the Court of Justice of the European Union in "Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC". The description was largely consistent with earlier case law. This case note examines the Panayi case in depth
- Citation source
- In: British tax review. - London. - (2017), no. 5 ; p. 631-641
- http://library.link/vocab/creatorName
- Lyons, T.J
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- ECJ case law
- trust
- fundamental freedoms
- Label
- Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC : UK trustees protected by the Court of Justice
- Label
- Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC : UK trustees protected by the Court of Justice
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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/Trustees-of-the-P-Panayi-Accumulation-/piCH1DduBT8/" 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/Trustees-of-the-P-Panayi-Accumulation-/piCH1DduBT8/">Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC : UK trustees protected by the 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>
