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Ecj Recent Developments In Direct Taxation

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Ecj Recent Developments In Direct Taxation

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Author : Michael Lang
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2006-01-01

Ecj Recent Developments In Direct Taxation written by Michael Lang and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-01-01 with Law categories.

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.

Ecj Recent Developments In Direct Taxation

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Author : MICHAEL LANG;PASQUALE PISTONE;JOSEF SCHUCH;CLAUS S.
language : en
Publisher:
Release Date :

Ecj Recent Developments In Direct Taxation written by MICHAEL LANG;PASQUALE PISTONE;JOSEF SCHUCH;CLAUS S. and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.

Ecj Recent Developments In Direct Taxation

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Author :
language : en
Publisher:
Release Date : 2015

Ecj Recent Developments In Direct Taxation written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.

Direct Taxation

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Author : Michael Lang
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2003-01-01

Direct Taxation written by Michael Lang and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-01-01 with Law categories.

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.

Cjeu Recent Developments In Direct Taxation 2021

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Author : Georg Kofler
language : en
Publisher: Linde Verlag GmbH
Release Date : 2022-08-30

Cjeu Recent Developments In Direct Taxation 2021 written by Georg Kofler and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-08-30 with Law categories.

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.

Ecj Recent Developments In Direct Taxation 2007

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Author :
language : en
Publisher:
Release Date : 2007

Ecj Recent Developments In Direct Taxation 2007 written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with categories.

Cjeu Recent Developments In Direct Taxation 2017

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Author : Michael Lang
language : de
Publisher: Linde Verlag GmbH
Release Date : 2018-08-02

Cjeu Recent Developments In Direct Taxation 2017 written by Michael Lang and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-08-02 with Law categories.

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.