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Author : Cécile Brokelind
Publisher : IBFD
Page : 463 pages
File Size : 50,9 Mb
Release : 2007
Category : Direct taxation
ISBN : 9789087220037
Issues in 27 member states that might have an impact on their own cases. A new way of thinking is necessary in order to achieve a homogeneous application of non-harmonized community law dealing with direct taxation
Author : Ana Paula Dourado,Ricardo da Palma Borges
Publisher : IBFD
Page : 536 pages
File Size : 40,5 Mb
Release : 2008
Category : Direct taxation
ISBN : 9789087220365
This book discusses the legal issues arising from the search for certainty in the relationship between Community law and direct tax law. In addition, it contains an in-depth analysis of the CILFIT doctrine in action and its demand for legal certainty. By looking at both how the case law of the European Court of Justice (ECJ) in the area of direct taxation fits the CILFIT criteria (ECJ, 6 October 1982, case 283/81, Srl CILFIT and Gavardo SpA), and how such criteria are complied with by national courts, the book reviews and discusses the application in the field of direct taxation of the criteria put forward by the ECJ. The book highlights some of the current challenges faced by the EU judicial system in view of the expansion of EU law and its decentralized application at national level.
Author : Marjaana Helminen
Publisher : IBFD
Page : 453 pages
File Size : 46,7 Mb
Release : 2011
Category : Direct taxation
ISBN : 9789087220969
This book deals with all the EC law norms that are relevant from the perspective of direct taxes. It explains how these norms are, and should be, interpreted and how they affect national tax laws and the tax treatment in EU Member States. It begins by giving a comprehensive overview of the basic principles and concepts of EC tax law and all relevant articles of the EC Treaty, analysing them in the light of direct tax case law. A discussion follows covering all relevant EC directives and recommendations and other soft law material on direct taxes. Reference is made to all relevant judgments of the EC Court on direct taxes. The book includes a chapter on the tax treatment of the different EU entity forms and the future of corporate taxation, with a separate chapter dedicated to the EC law issues related to transfer pricing and to the EC law norms on administrative assistance in tax matters.
Author : Mathieu Isenbaert
Publisher : IBFD
Page : 925 pages
File Size : 42,6 Mb
Release : 2010
Category : Direct taxation
ISBN : 9789087220679
In order to develop a suitable framework for the analysis of the European Court of Justice (ECJ) case law, it is first analysed what significance, if any, the concept of 'sovereignty' has in the contemporary supranational environment of the European Union. All too often, tax scholars equate 'sovereignty' with the concepts of 'competence' or 'jurisdiction'. It will be established in this thesis that a much more specific and higher-level meaning is to be attributed to the 'sovereignty' concept, which goes beyond the strictly legal concepts of 'competence' or 'jurisdiction'. The cornerstone of this thesis, however, is an extensive analysis of the case law of the ECJ in direct tax matters, including a comparison with its non-tax case law. A new kind of methodology is used in discussing the cases: they are categorized according to whether a discrimination - or a restriction - based analysis was applied by the ECJ.
Author : Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer,Alexander Rust,Georg Kofler,Karoline Spies
Publisher : Linde Verlag GmbH
Page : 305 pages
File Size : 49,5 Mb
Release : 2022-08-25
Category : Law
ISBN : 9783709412671
Basic knowledge of European Tax Law This concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be useful to academics without a legal background in approaching technical issues raised by European Union tax law, as well as give inspiration to the most experienced European direct tax law experts. This seventh edition further refines and updates the content, but also enhances the coordination across the chapter and the selection of case law in line with the weight that it carries for the development of European tax law. An indispensable consultation tool - Introduction to European Tax Law on Direct Taxation.
Author : Karoline Spies
Publisher : Spiramus Press Ltd
Page : 361 pages
File Size : 51,8 Mb
Release : 2023-01-02
Category : Business & Economics
ISBN : 9781913507466
This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should also be useful for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. This book should also help academics without a legal background to approach the technical issues raised by European Union tax law. This edition contains selected relevant information available as of 30 June 2022. It retains all of the features and tools contained in the previous editions (including the final charts, which our readers very much appreciate). In this edition we have also included a list of relevant documents and a selection of reference textbooks on European tax law in five languages, which we found of potential interest to our readers.
Author : Michael Lang,Josef Schuch,Claus Staringer
Publisher : Kluwer Law International B.V.
Page : 356 pages
File Size : 49,7 Mb
Release : 2006-01-01
Category : Law
ISBN : 9789041125095
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 : Werner Haslehner
Publisher : Kluwer Law International B.V.
Page : 274 pages
File Size : 52,6 Mb
Release : 2015-10-28
Category : Law
ISBN : 9789041166296
Every professional dealing with taxation in the European Union will greatly appreciate this extraordinarily useful book. Based on a high-level conference held at the University of Luxembourg in 2014, the book presents detailed expert summaries and analyses of landmark ECJ decisions in direct taxation, each case a starting point for the development of a specific doctrine. The depth of the analysis, as each author charts a way through the nuances of the Court's arguments, allows the reader to gain an unparalleled understanding of changes in the relevant subsequent jurisprudence. The fundamental issues covered are the following: - taxation of non-residents in the EU context; - implications of EU fundamental freedoms in the income tax systems of the Member States; - outbound and inbound dividend taxation; - taxation of permanent establishments; - restrictions on freedom of establishment; - tax treatment of corporate exit; - abuse of taxpayers' rights; - cohesion of the tax system as an overriding factor in the public interest; - juridical double taxation arising from the exercise of overlapping powers of two or more States; - free movement of capital and third countries; and - tax treatment of non-profit organizations in the cross-border context. The book as a whole offers an incomparable critical assessment of the strengths and weaknesses of the Court's reasoning and its path through the complex field of crossborder income taxation, particularly in the area of the compatibility of national tax legislation with the fundamental freedoms, which continues to be a powerful driver for changes to existing tax laws. For legal academics, this is a unique and fundamental source of essential information and analysis. Crucially, although valuable as a 'snapshot' of the current state of EU tax law, this book will remain relevant for practitioners and policymakers as jurisprudence continues to develop over the years to come.
Author : Dennis Weber
Publisher : IBFD
Page : 377 pages
File Size : 50,8 Mb
Release : 2010
Category : Business tax
ISBN : 9789087220839
Tax integration within the European Union can take place in many ways. In this book, various instruments which the Member States and the European Union have available to attain tax integration are discussed and their mutual relationship is studied. The book includes a general report drafted by the editor and is divided into seven parts focusing on (i) Sources of EU law for integration in direct and indirect taxation, (ii) Soft law: Solution or disillusion? Limits?, (iii) Infringement procedures: Another way to move things further?, (iv) Comitology, (v) Relationship between primary and secondary EU law, (vi) VAT Directive tested against primary law, and (vii) Direct tax directives tested against primary law. The book is the outcome of the fourth annual conference of the GREIT (Group for Research on European and International Taxation).
Author : Michael Lang
Publisher : Kluwer Law International B.V.
Page : 214 pages
File Size : 43,5 Mb
Release : 2003-01-01
Category : Law
ISBN : 9789041199164
At present, a number of cases regarding the fundamental freedoms in respect to direct taxation are pending at the European Court of Justice. This book shall discuss the national background of the pending cases and a possible infringement of a fundamental freedom by observing the ECJ's testing scheme on the basis of the request for a preliminary ruling and if available of the opinion of the advocate general. The pending cases are all presented by highly recognized experts in the field of European tax law of the country that made the request for the preliminary ruling. This guarantees that the discussion of obstacles is embedded in the particular tax system.
Author : Guglielmo Maisto (jurist.)
Publisher : IBFD
Page : 593 pages
File Size : 46,6 Mb
Release : 2008
Category : Corporations
ISBN : 9789087220280
Comprising the proceedings and working documents of an annual seminar held in Milan in November 2007, this book analyses the tax issues for groups of companies operating in a European or worldwide dimension. The book examines the issues raised by both tax treaty and European law by focusing on selected topics. It first provides an analysis of the group concept under company and commercial law followed by an overview of taxation of groups in common and civil law countries. The tax regime of groups of companies under European law is further considered, both for income tax and VAT. The issues raised by application of tax treaties to groups of companies is then considered, with a particular emphasis on treaty recognition of groups, application of tax treaties to companies included in national group consolidation regimes, and application of the treaty articles on business income and non-discrimination. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and North American jurisdictions.
Author : Pasquale Pistone,Group for Research on European International Taxation
Publisher : IBFD
Page : 573 pages
File Size : 47,9 Mb
Release : 2009
Category : Law
ISBN : 9789087220655
Until now the topic of legal remedies in European direct tax law has been significantly underexposed within the academic tax community. This book aims at filling this gap by providing the typical approaches to European tax law with a general vision on European law, and puts together theory and practice, but also includes contributions on selected relevant issues arising in the protection of taxpayers' rights.
Author : Marjaana Helminen
Publisher : Unknown
Page : 474 pages
File Size : 47,6 Mb
Release : 2013
Category : Direct taxation
ISBN : 9087222092
Author : Michael Lang,Pasquale Pistone,Josef Schuch,Claus Staringer
Publisher : Spiramus Press
Page : 0 pages
File Size : 45,5 Mb
Release : 2013
Category : Direct taxation
ISBN : 1907444688
This handbook is a concise guide for those who are interested in obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law, for European law specialists who are reluctant to approach the technicalities of direct taxation, and for non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. The book will also be useful to academics without a legal background, in order to approach the technical issues raised by European Union tax law. This third edition has been updated and upgraded. For the purpose of enhancing the handbook's content and its flexible use, the book contains (flow) charts, a table of all the ECJ judgments quoted, indicating the marginal number and chapter in which they have been analyzed, and an analytical index. Considering the complexity of European direct tax law and the relevant ECJ case law, such features will also make this handbook an indispensable tool for the most experienced European direct tax law experts.
Author : Christiana HJI Panayi,Werner Haslehner,Edoardo Traversa
Publisher : Edward Elgar Publishing
Page : 672 pages
File Size : 55,6 Mb
Release : 2020-01-31
Category : Law
ISBN : 9781788110846
Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
