EU Treaty
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The concept EU Treaty represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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EU Treaty
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- EU Treaty
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- "Italian rules on the taxation of outbound dividends are incompatible with EC treaty freedoms" : is the Commission right?
- A European perspective on tax recovery in cross-border situations
- Abzugssteuer nach Paragr. 99 EStG auf Leistungen eines ausländischen Fotomodells
- Anti-abuse measures in the area of direct taxation : towards converging standards under treaty freedoms and EU Directives?
- Are LOB provisions in double tax conventions contrary to EC Treaty freedoms?
- Art. 116 AEUV im Recht der direkten Steuern : rechtliche und steuerpolitische Einordnung
- Aussensteuerrecht und europäische Grundfreiheiten
- Autogrill España SA v European Commission; and Banco Santander SA and Santusa Holding SL v European Commission: Spanish tax rules, state aid and "selective advantage"
- BPM-invoerregeling : in strijd met art. 90 EG-Verdrag?
- Belastingontwijking en de EG-Verdragsvrijheden : een onderzoek naar de Europeesrechtelijke grenzen van de bestrijding van belastingontwijking
- Beschränkung der Kapitalverkehrsfreiheit durch Steuerbefreiungen nur für gebietsansässige gemeinnützige Stiftungen
- Beseitigt die neue Verfassung für Europa die Verpflichtung der Mitgliedstaaten zur Vermeidung der Doppelbesteuerung?
- Beyond Marks & Spencer : cross-border losses and EC law
- Building the EU tax sovereignty : lessons from federalism
- Burgerschap van de EU en de fiscaliteit : 'Ranking other stars and the genuine link'
- Burgerschap van de EU en fiscaliteit
- CFE Forum Reports on European Taxation - 5 : Tax law in the light of judgments - interaction between European Law and domestic courts - 2012 ; Tax planning : what is (un)acceptable - 2013
- CJEU finds Greek inheritance tax exemption incompatible with TFEU
- Can a failure to apply the Principal Purpose Test by an EU Member State constitute unlawful state aid?
- Capital movements and third countries : the significance of the standstill-clause ex-Article 57(1) of the EC Treaty in the field of direct taxation
- Challenging the validity of EU customs measures before the Court of Justice of the EU : please use the back door
- Codice civile e leggi collegate : Costituzione delle Repubblica, Trattato CEE, codice civile, leggi collegate : 1985
- Communautair meest-begunstigende natiebehandeling : een stap dichter bij een multilateralisering van dubbelbelastingverdragen in de EU?
- Conference Report: The EU and third countries: direct taxation, 13-14 October 2006, Vienna
- Conflicts dans l'application des articles 12-13 et 95 du Traité CEE
- Controlled foreign company and thin capitalization rules are not applicable in Spain to entities resident in the European Union
- Corporate mobility : IP company entering Belgium
- Cross-border payments between Switzerland and the EU: analysis under article 15 of the Swiss-EU Savings Agreement and article 56 EC Treaty
- Das Konkurrenzverhältnis der Europäischen Grundfreiheiten in der Rechtsprechung des EuGH zu den direkten Steuern
- De Antillen, Aruba en de EU
- De D.B.I.-aftrek door een EU-bril
- De Hoge Raad als overbezorgde Europese cipier?
- De Wet op de Vennootschapsbelasting (2007) EU-proof : problemen in het heden als lering voor toekomst
- De invloed van het beginsel van de Unietrouw in fiscale zaken
- De kaaimantaks, een kritische beschouwing
- De rechters in Luxemburg zijn niet blind : de Europese regelgever versus de Europese rechter
- De teruggaaf van in strijd met het Europees recht betaalde Nederlandse belasting
- De verhouding tussen het EG-verdrag en internationaal belastingrecht : enkele recente ontwikkelingen
- Der EGW-Vertrag und die Doppelbesteuerungsabkommen. Rechtsfragen im Verhältnis zwischen Doppelbesteuerungsabkommen und den Diskriminierungsverboten des EWGV
- Die "steuerrechtliche Kohärenz" in der Rechtsprechung des Europäischen Gerichtshofes : Zugleich eine Einordnung der Entscheidung vom 11.3.2004 "de Lasteyrie"
- Die Anwendung des Beihilfeverbots im Unternehmenssteuerrecht
- Die Fortbestandsgarantie des Art. 57 Abs. 1 EG im Steuerrecht : Anmerkung zu FG Hamburg vom 9.3.2004, VI 279/01, EFG 2004, 1573
- Die steuerliche Integration des Europäischen Binnenmarktes durch Doppelbesteuerungsabkommen : eine Untersuchung zu Art. 293 2. Spiegelstrich EGV
- Digital battlefront in the tax wars
- Digital service taxes under State aid scrutiny
- Direct taxation in the case-law of the European Court of Justice
- Discriminerende en beschermende belastingheffing
- Dispositions fiscales : Rapprochement des legislations
- Do I need to have an EU tax strategy?
- Documents concerning the accessions to the European Communities of the kingdom of Denmark, Ireland and the United Kingdom of Great Britain and Northern Ireland, the Hellenic Republic, the Kingdom of Spain and the Portuguese Repubic : vol. II
- Does Article 107(1) contain an autonomous and inherent ALP?
- Does the ECJ have the power of interpretation to build a tax system compatible with the fundamental freedoms?
- Doppelbesteuerung und EG-Vertrag: die Anrechnungsmethode als gemeinschaftsrechtlicher Mindeststandard?
- Doppelbesteuerung und EU-Recht
- Double tax conventions on income and capital and the EU : past, present and future
- Double taxation, bilateral treaties and the fundamental freedoms of the EC Treaty
- Dutch experience with European developments : the story of Dr. Jekyll and Mr. Hyde continues ..
- Dutch treatment of two nonresident workers may be contrary to EU law
- EC free movement of capital, corporate income taxation and third countries : four selected issues
- EC law aspects of hybrid entities
- EC state aid rules applied to taxes : an analysis of the selectivity criterion
- EG-recht en overeenkomsten ter vermijding van dubbele belasting
- EU - Det samlede traktatgrundlag
- EU : Marks & Spencer - questions unanswered
- EU Tax
- EU freedoms and taxation : 2004 EATLP Congress, Paris
- EU state aid rules applied to indirect tax measures
- EU tax law : direct taxation [2009]
- EU tax law : direct taxation [2017]
- EU tax law : direct taxation [2018]
- EU tax law : direct taxation [2019]
- EU tax law : direct taxation [2020]
- EU tax law : direct taxation [2021]
- EU tax law : direct taxation [2022]
- El TJUE desvela un «secreto a voces» : la regulación del 720 es desproporcionada
- Eliminating tax barriers via the infringement procedure of Article 226 of the EC Treaty
- Ende der "Organisationsblindheit" der Gemeinschaft im Beilhilferecht : keine automatische Selektivität regionaler Steuermassnahmen : zugleich Anmerkung zum EuGH-Urteil Portugal/Kommission
- Establishment and substance of intermediate and other holding companies from an EU law perspective
- EuGH und Gruppenbesteuerung
- Europarechtswidrigkeit der Organschaftsbesteuerung : Österreich ersetzt Organschaft durch eine neue Gruppenbesteuerung
- European Commission's challenge fails in outbound interest case
- European Community business law : sourcebook : foundational EC treaties, general business legislation and litigation materials
- European Union : selected instruments taken from the Treaties : book I
- European Union law : cases and materials
- European constitutional law
- European direct taxation : case law and regulations
- European direct taxation : case law and regulations
- European direct taxation : case law and regulations
- European erga omnes liberalization on capital and payments in the EC treaty
- European tax law
- European tax law
- European tax law
- European tax law
- European tax law
- European tax law : volume 1 : general topics and direct taxation
- European tax law : volume 1 : general topics and direct taxation
- Europees belastingrecht
- Europees recht en (direct) belastingrecht : enig elementair Europees recht aan de hand van fiscale voorbeelden
- Europese Unie : Verdragsteksten : band 1
- Europäisches Steuerrecht : Chancen und Hürden für Schweizer Unternehmen
- Exploring the scope of the free movement of capital in direct taxation
- Extending 'EU' claims to third countries
- Fiscal federalism, fiscal surrealism or fiscal realism? Regionalization of taxing powers in Belgium
- Fiscal unions : economic integration in Europe and the United States
- Flows of capital between the EU and third countries and the consequences of disharmony in European international tax law
- France [tax round-up 2015]
- Free movement and tax treaties in the internal market
- Free movement of capital and third countries
- Freedom of establishment in the EC economic partnership agreements : in search of its direct effect on direct taxation
- Gerechtigdheid van vaste inrichtingen tot belastingverdragen onder EG-recht
- German withholding taxes breach EU law, says CJEU
- Grenzen aan (non-)discriminatie
- Harmonisierung der direkten Steuern in der EU : Rechtsgrundlagen, Stand und Perspektiven = Harmonization of direct taxes in the EU : legal basis, status and perspectives
- Het Bosal-arrest en de gevolgen voor deelnemingen in derde landen : aanhaken of afhaken?
- Het buitenland van de Europese Unie
- Het nondiscriminatiebeginsel en derde landen : bieden het IVBPR en het EVRM op belastinggebied aanvullende rechtsbescherming op het EG-verdrag?
- Het werknemersbegrip voor de toepassing van belastingverdragen
- Hybrid financial instruments and primary EU law - part 1
- Impuestos directos y libertades fundamentales del Tratado de Funcionamiento de la Unión Europea : cuestiones fundamentales en la jurisprudencia del Tribunal de Justicia de la Unión Europea
- Income tax discrimination and the political and economic integration of Europe
- Inkomstenbelasting en Europa : nationale folklore met een Europees sausje
- Interaction between the interpretation of the non-discrimination provisions in tax treaties and in the EC Treaty : an apparent rather than real conflict
- International taxation in a changing landscape : liber amicorum in honour of Bertil Wiman
- International taxation of cross-border leasing income
- Internationale zetelverplaatsing en de emigratiebelasting ex artikel 210 par. 1, sub 4 WIB 1992 : is de exit-tax verenigbaar met hogere normen?
- Intra-group arrangements under Articles 85 and 86 of the treaty establishing the European Economic Community : with a comparative survey of the American Antitrust Law and the Competition Law of Canada
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Invoking direct application and effect of international treaties by the European Court of Justice : implications for international environmental law in the European Union
- Is Article 26 of the Netherlands-United States tax treaty compatible with EC law?
- Is de EG-angel uit de deelnemingsvrijstelling? : de niet-ter-beleggingseis getoetst aan het EG-recht
- Is het Nederlandse pensioenstelsel (inmiddels) Europa-proof?
- Kapitalverkehrsfreiheit und Steuerrecht : eine Analyse des österreichischen Steuerrechts vor dem Hintergrund der Kapitalverkehrsfreiheit des EG-Rechts
- Kartellrecht in Norwegen : Wettbewerbsbeschränkungen und Zusammenschlüsse
- La Riforma III dell'imposizione delle imprese
- La facultad de los tribunales económico–administrativos para plantear cuestiones prejudiciales ante el Tribunal de Justicia de la Unión Europea : una oportunidad para reformar su régimen jurídico y dotarles de independencia = The competence of the economic–administrative tribunals to raise preliminary rulings before the European Court of Justice : an opportunity to amend their legal regime
- La libertad de movimiento de capitales como límite de la lucha contra la evasión fiscal : a propósito de la STJUE de 27 de enero de 2022, asunto C-788/19, Comisión c. España
- La notion d'établissement stable dans le cadre international des impôts directs et indirects
- La responsabilidad patrimonial del Estado legislador por la vulneración del ordenamiento comunitario
- La stabile organizzazione delle imprese industriali e commerciali
- Le reboursement des taxes contraires au droit communautaire : Quel délai?
- MFN concept threatens tax treaty network
- Minister for Justice and Equality v O'Connor : [2018] IESC 19
- Ministère de l'Économie, des Finances et de l'Industrie v SARL Coréal Gestion : no. 249047
- Missbrauch und Gemeinschaftsrecht : Das Urteil im Fall "Cadbury Schweppes"
- Missbrauch und Missbrauchsverhütung aus EG-rechtlicher Sicht
- Most-favoured-nation treatment under tax treaties rejected in the European Community : background and analysis of the D case : a proposal to include a most-favoured-nation clause in the EC Treaty
- Möglichkeiten zur Verbesserung des Verständigungsverfahrens auf der Grundlage des EWG-Vertrages : Dargestellt anhand eines Richtlinienvorschlages der EG-Kommission zur Vermeidung der Doppelbesteuerung im Fall der Gewinnberichtigung zwischen verbundenen Unternehmen
- National courts' treatment of tax rules that conflict with the EC treaty
- Nationale Steuerermässigungen und europäisches Beihilfeverbot : zur Genehmigungsfähigkeit der neuen Energiesteuerermässigungen für das Produzierende Gewerbe
- Nationale milieubelastingen en het EG-Verdrag
- Nederlands belastingrecht in Europees perspectief
- Nederlands belastingrecht in Europees perspectief
- Nederlands belastingrecht in Europees perspectief
- Nederlands belastingrecht in Europees perspectief
- Nederlandse exitheffingen anno 2005 zijn onhoudbaar, maar een passend alternatief is denkbaar
- Neue Schlussanträge des Generalanwaltes beim EuGH zu den Abzugssteuern - Diskriminierende Haftungsinanspruchnahme EU-widrig = Advocate General Tizzano considers discriminating withholding taxes as an infringement of art. 49 of the EC Treaty
- No presumption of guilt: limits for suspension injunctions - Case C-456/18 P Hungary v Commission : annotation on the judgment of the Court of Justice of the European Union (First Chamber) of 4 June 2020 in Case C-456/18 P Hungary v Commission
- Nondiscrimination from the perspective of the OECD Model and the EC Treaty : structural and conceptual issues
- On the European Commission's understanding of the arm's length principle in international taxation versus State aid matters : treaty violations and high stakes in play
- Opinion Statement ECJ-TF 4/2019 on the ECJ Decision of 26 February 2019 in X-GmbH (Case C-135/17), concerning the application of the German CFC legislation in relation to third countries
- Paragr. 12 EStG und (Ersatz-)Investitionen in einer ausländischen Betriebsstätte = Section 12 Austrian Income Tax Act and (re)investments in foreign permanent establishments
- Pillar Two from the perspective of the European Union
- Plea for a multilateral approach in the judgments of the European Court of Justice
- Portugals Regelung zur Fiskalvertretung von Gebietsfremden europarechtswidrig!
- Principles of the internal market and direct taxation
- Refus d'harmonisation fiscale et condamnations de la Cour de justice : cohabitation diabolique? : Panorama de la jurisprudence de la CJCE en matière de fiscalité directe
- Report on the conference: 'EU-Taxes'
- Riflessioni in tema di ritenuta sui dividendi transnazionali corrisposti a soggetti comunitari
- Rolul Curtii Europene de Justitie in interpretarea si aplicarea dispozitiilor care reglementeaza libera circulatie a capitalului in relatia cu tarile terte
- Régime du "Tax Shelter" : un incitant fiscal pour les investissements dans l'audio-visuel
- Ships and taxes : does the case of Commission v. Netherlands have tax implications?
- Sind Doppelbesteuerungen gemeinschaftsrechtskonform?
- Sixty years of EU State aid law and policy : analysis and assessment
- Source versus residence - losses in the light of the EC freedoms
- Special charges, free movement and State aid : the negative State aid approach
- Special tax regimes for Islamic finance in the European Union
- State aid and (in)direct taxation : Report of the 12th prof. em. Fr. Vanistendael lectures in internatinal and European tax law
- State aid law and business taxation
- Tax amnesties
- Tax avoidance and the EC treaty freedoms : a study of the limitations under European law to the prevention of tax avoidance
- Tax discrimination and capital neutrality
- Tax facilities for state-induced costs under the state aid rules
- Tax harmonisation in the European Union : fiction or reality?
- Tax rulings and state aid law
- Taxation and non-discrimination, a reconsideration of withholding taxes in the OECD
- Taxation of international performing artistes : the problems with article 17 OECD and how to correct them
- Taxation of international sports organisations
- Taxation of investment funds in the European Union
- The Advocate General’s Opinions in the Fiat State aid case : underestimating the arm’s length principle
- The Cadbury Schweppes case : a win for taxpayers?
- The EU Charter and the protection of the financial interest of the EU
- The EU VAT system and the internal market
- The EU and Third Countries : any new tax opportunities under association agreements?
- The EU anti-tax avoidance package : moving ahead of BEPS? [editorial]
- The EU's external dimension in direct tax matters
- The EU-UK Trade and Cooperation Agreement : a new world with new rules
- The European Union and direct taxation : a solution for a difficult relationship
- The European treaties' implications for direct taxes
- The Internal Market versus the right of member states to levy direct tax : a clash of fundamental principles
- The LOB provision in the new Japan-Netherlands tax treaty
- The Lexel decision : does Pillar 2 have a TFEU problem?
- The Rome, Maastricht, Amsterdam and Nice Treaties : the Treaty on European Union and the Treaty establishing the European Community amended by the Treaty of Nice : comparative texts
- The Thin Cap GLO and Lasertec decisions
- The UK's corporate exit charge and the EC Treaty
- The application of TFEU articles 116 and 117 in EU taxation
- The development of the burden of proof in MEOP cases : Which side of the Court and whose ball?
- The external implied competence of the European Union and the impact of bilateral treaties on the taxation of cross-border savings
- The foreign countries of the European Union
- The free movement of capital and third countries : some observations
- The future of non-discrimination : direct taxation in Community law
- The future of tax treaties in the EU
- The future of the principle of non-discrimination in the EU : towards a right to most favored nation treatment and a prohibition of double burdens?
- The impact of Community law on Irish taxation over the last thirty years
- The impact of the prohibition of discrimination and restriction granted under the EC Treaty in non-EU states (Switzerland and Norway)
- The impact of the rulings of the European Court of Justice in the area of direct taxation
- The influence of the principle of Union loyalty in tax matters
- The meaning of the association of the overseas countries and territories with the European Community for the fiscal relations between the Netherlands and Aruba
- The methods to avoid double taxation in the light of the EC Treaty
- The relationship between the arm's-length principle in the OECD Model Treaty and EC tax law (part 1)
- The repercussions of Article 13 of the Audiovisual Media Service Directive (AVMSD) on Video on-Demand media service providers
- The role of presumptions and the burden of proof in recent State aid cases : some reflections
- The selectivity of tax measures : a tale of two consistencies
- The sources of EU law and their relationships : lessons for the field of taxation : primary law, secondary law, fundamental freedoms and State aid rules
- The supposed autonomy of the PE's definition in EU Tax Law
- Thin Cap GLO and third-country rights : which freedom applies?
- Third party comparison in new German thin capitalization law : is a "fourth party comparison" required?
- Third-country relations with the European Community: a growing snowball : an analysis of the recent developments in the European Court of Justice's jurisprudence
- Toegang tot het EG-Verdrag bij directe belastingen
- Toegang tot voordelen voortvloeiende uit maatregelen ter afschaffing dubbele belasting met beroep op gemeenschapsrecht (II)
- Totgesagte leben länger : horizontale Vergleichbarkeit und die Verwirklichung des Binnenmarkts = Comeback from the dead : horizontal comparison and the realization of the Internal Market
- Transnational grouping of companies and unresolved questions regarding the EU Parent-Subsidiary Directive : implications for companies, Member States and non-EU Member States
- Treaty shopping : die neue Rechtsprechung zur Nutzung von Doppelbesteuerungsabkommen und ihre Vereinbarkeit mit EU-Recht
- Trends in the interpretation of non discrimination clauses
- Unilateral digital service taxes & infringement of the freedom of providing services
- Unilaterale begunstiging strijdig met het EG-verdrag
- Union Européenne : juridique, social, fiscal
- VAT grouping versus freedom of establishment
- VAT harmonization in Europe and new proposals for amendments to Directive 112/2006/EC
- VPB 2007 : een stelsel gebaseerd op het teritorialiteitsbeginsel : EG-aspecten en contouren
- Vodafone 2 Limited v Commissioners for HMRC
- Vodafone 2 v Revenue and Customs Commissioners (No 2) : [2008] EWHC 1569 (Ch)
- Whether freedom of establishment rights exist in relation to companies incorporated in one of the overseas countries and territories
- Zur Frage der Europarechtmässigkeit des Paragr.1 AStG
- Πολυκώδικας
- Φορολογική νομοθεσία
- ‘Provisions primarily of a fiscal nature’ : time to dispel doubts
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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/resource/9QRhxfBqnzE/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/9QRhxfBqnzE/">EU Treaty</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>
