Landmark Decisions Of The Ecj In Direct Taxation
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Landmark Decisions Of The Ecj In Direct Taxation
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Author : Werner Haslehner
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2015-10-28
Landmark Decisions Of The Ecj In Direct Taxation written by Werner Haslehner 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 2015-10-28 with Law categories.
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.
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.
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 Direct Tax Compass 2017
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Author : Madalina Cotrut
language : en
Publisher:
Release Date : 2017
Ecj Direct Tax Compass 2017 written by Madalina Cotrut and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with BUSINESS & ECONOMICS categories.
The ECJ Direct Tax Compass is a collection of summaries of the 265 most significant judgments of the Court of Justice of the European Union, rendered up to 31 January 2017, which are relevant for EU direct taxation. With its useful search features and valuable content, the book serves as a reliable guide through the thicket of ECJ case law on direct taxation. The book contains a keyword index which facilitates topical searches. The summaries of the direct tax cases are classified according to topics representing the most important clusters of issues addressed by the ECJ from 1986 onwards. These are complemented by important texts of EU legislation. Also, several classification tables enable searches according to the legal basis of the decisions and the justification grounds invoked by the Member States.
Ecj Direct Tax Compass 2017
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Author :
language : en
Publisher:
Release Date : 2017
Ecj Direct Tax Compass 2017 written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
The ECJ Direct Tax Compass is a collection of summaries of the 265 most significant judgments of the Court of Justice of the European Union? rendered up to 31 January 2017? which are relevant for EU direct taxation. With its useful search features and valuable content, the book serves as a reliable guide through the thicket of ECJ case law on direct taxation.0 0The book contains a keyword index which facilitates topical searches. The summaries of the direct tax cases are classified according to topics representing the most important clusters of issues addressed by the ECJ from 1986 onwards. These are complemented by important texts of EU legislation. Also, several classification tables enable searches according to the legal basis of the decisions and the justification grounds invoked by the Member States.
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.
Eu Citizenship And Direct Taxation
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Author : Erik Ros
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-24
Eu Citizenship And Direct Taxation written by Erik Ros 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 2016-04-24 with Law categories.
Freedom of movement is a key principle of the European Union (EU) resulting in the right of every EU citizen to move and reside freely within the EU. Many EU citizens work in other Member States than their Member State of origin. Direct taxes are not as such covered in the treaties and therefore have much smaller bases for harmonization at EU level than indirect taxes. As a result, decisions of European Court of Justice (ECJ) on the clash between the EU principle of free movement and Member States’ direct tax rules have a significant effect on national direct tax systems. This book focuses on the relation between free movement rights of EU citizens and the legal autonomy of Member States in the area of direct taxation and will immediately engage tax practitioners and scholars. The author asks (and answers) the question: Has the willingness at EU level to make EU citizenship a key driver behind the integration process come at the expense of national direct tax autonomy? The book’s incomparably thorough analysis of the distinctive evolution, mainly via ECJ case law, of the relation between the EU principle of free movement of persons and Member States’ direct tax rules includes in-depth discussion of the following elements and more: – the concept of EU citizenship in the EU’s constitutional and institutional development; – how the ECJ has interpreted the concept of free movement with regard to economically inactive persons; – how the notion of EU citizenship has widened the ECJ’s view on treaty access; – how the ECJ has addressed the clash between free movement of persons and direct taxation in the EU’s constitutional context; and – numerous tax policy initiatives with regard to EU citizens before and after the Treaty of Lisbon This is the first book to investigate in such detail how the ECJ has tried to reconcile specific national direct tax rules with the general EU principle of free movement of persons from the perspective of EU citizenship. This book explains that the ECJ is in the process of reconceptualizing the market freedoms relating to the free movement of persons, also in the area of direct taxation, as part of a broader EU citizenship right for all economically active EU citizens to pursue an economic activity in a cross-border context; a right beyond the aim of realization of the internal market. As an extremely important analysis of the influence of EU law on the direct tax autonomy of Member States, this book is sure to be itself of great influence in the practice and study of taxation in the EU.
Direct Taxation In Relation To The Freedom Of Establishment And The Free Movement Of Capital
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Author : Mattias Dahlberg
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2005-01-01
Direct Taxation In Relation To The Freedom Of Establishment And The Free Movement Of Capital written by Mattias Dahlberg 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 2005-01-01 with Law categories.
This study analyses the case-law of the European Court of Justice on the freedom of establishment and the free movement of capital in matters of direct taxation. The author identifies two areas where cases from the European Court of Justice are especially important: what constitutes discrimination, and which circumstances may justify such discrimination. Among his specific approaches to the complex issues involved may be noted the following: the Court's interpretation of discrimination and restriction, both in general and in particular regarding the freedom of establishment and the free movement of capital; the grounds of justification, according to the rule-of-reason doctrine, accepted by the Court, such as the prevention of tax abuse, the preservation of fiscal coherence, the effectiveness of fiscal supervision, and the fiscal principle of territoriality; grounds rejected by the Court, such as lack of harmonisation, counterbalancing advantages, a new form of establishment being seen as subject to equal treatment, lack of Community competence in the field of tax treaty law, and the protection of tax revenue; the characteristics of national legislation on direct taxation that the Court has found to be in breach of the freedom of establishment and the free movement of capital; the neutrality between different forms of establishment, in the form of either a branch or a subsidiary (the pending Marks & Spencer case is subject to a thorough analysis in this respect); the degree of convergence between the freedom of establishment and the free movement of capital, especially in cases on direct taxation; and the territorial extension of the free movement of capital.
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.
Ecj Direct Tax Compass 2015
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Author : Madalina Cotrut
language : en
Publisher:
Release Date : 2015
Ecj Direct Tax Compass 2015 written by Madalina Cotrut 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.
The book contains a keyword index which facilitates topical searches. The summaries of the direct tax cases are classified according to topics representing the most important clusters of issues addressed by the ECJ from 1986 onwards. These are complemented by summaries of non-tax cases relevant for the development of EU direct tax law and important texts of EU legislation. Also, several classification tables enable searches according to the legal basis of the decisions and the justification grounds invoked by the Member States. 0This is an essential reference for all those wishing to gain a better understanding of the ever-expanding field of EU direct taxation.