Cjeu Recent Developments In Direct Taxation 2019

Author : Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Alfred Storck
Publisher : Linde Verlag GmbH
Page : 343 pages
File Size : 42,9 Mb
Release : 2020-06-25
Category : Law
ISBN : 9783709410950

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CJEU - Recent Developments in Direct Taxation 2019 by Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Alfred Storck Pdf

CJEU – The most important cases in the field of direct Taxation A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

Author : Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Alfred Storck
Publisher : Unknown
Page : 128 pages
File Size : 50,5 Mb
Release : 2020
Category : Electronic
ISBN : 3707342344

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CJEU - Recent Developments in Direct Taxation 2019 by Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Alfred Storck Pdf

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Alfred Storck
Publisher : Linde Verlag GmbH
Page : 280 pages
File Size : 48,9 Mb
Release : 2021-10-15
Category : Law
ISBN : 9783709411957

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CJEU - Recent Developments in Direct Taxation 2020 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Alfred Storck Pdf

CJEU – The most important cases in the field of direct taxation A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Alfred Storck
Publisher : Linde Verlag GmbH
Page : 279 pages
File Size : 42,7 Mb
Release : 2022-08-30
Category : Law
ISBN : 9783709412602

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CJEU - Recent Developments in Direct Taxation 2021 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Alfred Storck Pdf

CJEU - The most important cases in the field of direct taxation A great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and state aid in respect of direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and state aid rules are analysed. The analyses are presented by esteemed national and European tax law experts. The authors focus on the preliminary questions submitted to the CJEU by the national courts and the CJEU case law which could be of relevance for driving future judgments. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Alfred Storck
Publisher : Linde Verlag GmbH
Page : 247 pages
File Size : 41,7 Mb
Release : 2021-10-15
Category : Law
ISBN : 9783709411964

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CJEU - Recent Developments in Direct Taxation 2020 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Alfred Storck Pdf

CJEU – The most important cases in the field of direct taxation A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Alfred Storck
Publisher : Linde Verlag GmbH
Page : 268 pages
File Size : 55,6 Mb
Release : 2022-08-30
Category : Law
ISBN : 9783709412619

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CJEU - Recent Developments in Direct Taxation 2021 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Alfred Storck Pdf

CJEU - The most important cases in the field of direct taxation A great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and state aid in respect of direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and state aid rules are analysed. The analyses are presented by esteemed national and European tax law experts. The authors focus on the preliminary questions submitted to the CJEU by the national courts and the CJEU case law which could be of relevance for driving future judgments. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky
Publisher : Linde Verlag GmbH
Page : 262 pages
File Size : 43,5 Mb
Release : 2024-02-19
Category : Law
ISBN : 9783709413425

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CJEU - Recent Developments in Direct Taxation 2022 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky Pdf

CJEU - The most important cases in the field of direct taxation A great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and state aid in respect of direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and state aid rules are analysed. The analyses are presented by esteemed national and European tax law experts. The authors focus on the preliminary questions submitted to the CJEU by the national courts and the CJEU case law which could be of relevance for driving future judgments. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky
Publisher : Linde Verlag GmbH
Page : 275 pages
File Size : 49,6 Mb
Release : 2024-05-06
Category : Law
ISBN : 9783709413449

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CJEU - Recent Developments in Direct Taxation 2023 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky Pdf

CJEU - The most important cases in the field of direct taxation A great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and state aid in respect of direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and State aid rules are analysed. The analyses are presented by esteemed national and European tax law experts. The contributing authors ́ focus on the preliminary questions submitted to the CJEU by the national courts and the CJEU case law could be of relevance for driving future judgments. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

Author : Michael Lang,Josef Schuch,Claus Staringer
Publisher : Kluwer Law International B.V.
Page : 356 pages
File Size : 47,6 Mb
Release : 2006-01-01
Category : Law
ISBN : 9789041125095

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ECJ--recent Developments in Direct Taxation by Michael Lang,Josef Schuch,Claus Staringer Pdf

A growing number of cases pending before trhe European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. This book scrutinises the national background of the most important of these cases and examines possible infringements of fundamental freedoms. The focus of each analysis is on the questions submitted to the ECJ by the national courts. Moreover, where available, the opinion of the Advocate General is discussed. The cases are presented by esteemed national and European tax law experts. This book goes to the heart of the national tax systems, exposing hidden obstacles to fundamental freedoms.

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky
Publisher : Linde Verlag GmbH
Page : 338 pages
File Size : 44,5 Mb
Release : 2024-02-19
Category : Law
ISBN : 9783709413432

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CJEU - Recent Developments in Direct Taxation 2022 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky Pdf

CJEU - The most important cases in the field of direct taxation A great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and state aid in respect of direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and state aid rules are analysed. The analyses are presented by esteemed national and European tax law experts. The authors focus on the preliminary questions submitted to the CJEU by the national courts and the CJEU case law which could be of relevance for driving future judgments. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky
Publisher : Linde Verlag GmbH
Page : 229 pages
File Size : 42,5 Mb
Release : 2024-05-06
Category : Law
ISBN : 9783709413456

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CJEU - Recent Developments in Direct Taxation 2023 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky Pdf

CJEU - The most important cases in the field of direct taxation A great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and state aid in respect of direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and State aid rules are analysed. The analyses are presented by esteemed national and European tax law experts. The contributing authors ́ focus on the preliminary questions submitted to the CJEU by the national courts and the CJEU case law could be of relevance for driving future judgments. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

Author : Michael Lang,Georg Kofler,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Patrice Pillet
Publisher : Linde Verlag GmbH
Page : 240 pages
File Size : 40,6 Mb
Release : 2020-11-05
Category : Law
ISBN : 9783709411216

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CJEU - Recent Developments in Value Added Tax 2019 by Michael Lang,Georg Kofler,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Patrice Pillet Pdf

The most important and recent judgments of the CJEU Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. fundamental principles and VAT, administrative cooperation in VAT, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Author : Michael Lang,Georg Kofler,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Patrice Pillet
Publisher : Linde Verlag GmbH
Page : 328 pages
File Size : 42,9 Mb
Release : 2020-11-05
Category : Law
ISBN : 9783709411209

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CJEU - Recent Developments in Value Added Tax 2019 by Michael Lang,Georg Kofler,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Patrice Pillet Pdf

The most important and recent judgments of the CJEU Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. fundamental principles and VAT, administrative cooperation in VAT, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Author : Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Alfred Storck
Publisher : Linde Verlag GmbH
Page : 248 pages
File Size : 44,5 Mb
Release : 2018-08-02
Category : Law
ISBN : 9783709409572

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CJEU - Recent Developments in Direct Taxation 2017 by Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer,Alfred Storck Pdf

CJEU - The most important cases in the field of direct taxation A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Alfred Storck
Publisher : Unknown
Page : 128 pages
File Size : 52,5 Mb
Release : 2021
Category : Electronic
ISBN : 3707344509

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CJEU - Recent Developments in Direct Taxation 2020 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Alfred Storck Pdf