directory of ec case law on direct taxation ebook

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The European Union And Direct Taxation

Author : Luca Cerioni
ISBN : 9781317817574
Genre : Law
File Size : 39. 98 MB
Format : PDF, Kindle
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Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. This book offers a critical review of the legislative and case-law developments in this area at the EU level, and reviews the European Commission’s proposed solutions in light of their concerns regarding the proper functioning of the EU’s internal market. Luca Cerioni set out a series of benchmarks determined from the objectives expressed by the European Commission, including: the elimination of double taxation and double non-taxation; the simplification of cross-border tax compliance; the reduction of abusive forum-shopping practices and general aggressive tax planning strategies; legal certainty for all businesses and individuals carrying on activities and receiving income in more than one EU Member State. Cerioni uses these benchmarks to ask which Directives and/or rulings have left legal uncertainty, and which have ended up creating or increasing the scope for aggressive tax planning. The book puts forward a comprehensive solution for a new optimal regime relating to tax residence, which would contribute to the EU project to the mutual benefit of Member States and taxpayers. As a thorough and critical discussion of EU tax rules in force, and of the European Court’s case law in direct taxation, this book will be of great use to academic researchers and students of EU law, tax practitioners, and policy-makers at the EU and national level.

Introduction To European Tax Law

Author : Michael Lang
ISBN : 9781907444685
Genre : Business & Economics
File Size : 62. 58 MB
Format : PDF, Mobi
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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.

Ecj Recent Developments In Direct Taxation

Author : Michael Lang
ISBN : 9789041125095
Genre : Law
File Size : 37. 92 MB
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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.

European Tax Law

Author : B. J. M. Terra
ISBN : 9789041123862
Genre : Law
File Size : 74. 16 MB
Format : PDF, Docs
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This book is to serve as a textbook for advanced students of Tax law or Community law, and as a reference of Tax law and Community law practitioners and for the judiciary. It offers a systematic survey of the tax implications of European integration and of Community tax harmonisation policy, a discussion of the Community tax rules in force and pending, and an overview and a discussion of the EC Courts expanding case law in tax matters. Its contents may be divided into six main themes: the far-reaching consequences of general (non-fiscal) Community Law for national law, for tax treaties, for national tax procedure and for the national budget, as shown by the case law of the Court of Justice of the EC;Community harmonisation and coordination policy as regards indirect taxes and as regards direct taxes;current and pending secondary Community Law on indirect taxes (Value Added Tax, Community Customs Code, Excises, Capital Duty);current and pending secondary Community Law on direct taxes (Parent-subsidiary Directive, Merger Directive, cross-border loss relief);tax aspects of the European Economic Interest Grouping (EEIG) and the European Company (Societas Europeaa: SE);administrative assistance in the assessment and the recovery of tax claims between tax administrations of different Member States. All the recent changes to secondary Community law as regards taxes, including those adopted in November/December 2004 and those pursuant to the accession of ten new Member States, have been incorporated in this fourth edition.

Eu Tax Law

Author : Marjaana Helminen
ISBN : 9789087220969
Genre : Direct taxation
File Size : 30. 80 MB
Format : PDF, ePub, Mobi
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Eu Law

Author : Paul P. Craig
ISBN : 9780198714927
Genre : Law
File Size : 21. 20 MB
Format : PDF, ePub
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'Craig & de Burca has become a byword for quality: legally accurate and contextually rich' Christopher Hilson, Professor of Law, University of Reading Building on its unrivalled reputation as the definitive EU law textbook, this sixth edition continues to provide clear and insightful analysis of all aspects of European Union law. Drawing on their wealth of experience both teaching and writing in this area, Paul Craig and Grainne de Burca provide a comprehensive and enhanced account of their classic text. Working closely as an author team for over twenty years, they succeed in bringing together a unique mix of illuminating commentary and well-chosen extracts from a wide range of cases, legislation and academic articles. All chapters have been carefully structured and designed to enhance student learning at all levels, laying the foundations of the subject while building analysis of more complex areas and cutting edge debates. Each chapter opens with a concise overview of the 'central issues', providing valuable context, before drawing together key analysis in a comprehensive chapter conclusion to provide a clear yet complete picture of the subject. The book is accompanied by an Online Resource Centre which includes the following resources: - An interactive map of the EU, providing key facts about each member state - An interactive timeline, tracing key dates in the development of the EU - Author video discussing the importance of studying EU law - Updates to the law post-publication

The Principle Of Non Discrimination In International And European Tax Law

Author : Niels Bammens
ISBN : 9789087221591
Genre : Conflict of laws
File Size : 46. 56 MB
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"The principle of non-discrimination plays a vital role in international and European tax law. This dissertation analyses the interpretation given to that principle in tax treaty practice and in the direct tax case law of the Court of Justice of the European Union (ECJ) on the fundamental freedoms. The objective of this analysis is twofold: to give a clear and thorough overview of both standards and to determine whether they share a common, underlying principle of non-discrimination. In order to achieve these objectives, a comprehensive selection of case law is discussed from the perspective of the two constitutive elements of discrimination, comparability and the existence of different treatment. Moreover, attention is drawn to the question whether a domestic measure that is found to be discriminatory may nevertheless be justified on the basis of reasons of public interest. Finally, the possible interplay between both standards is addressed. First, the partial overlap of the two non-discrimination rules may cause frictions. Complex triangular situations are possible, with conflicting rules giving rise to interpretation problems. A second issue discussed in this context is whether national courts of EU Member States are influenced by ECJ case law on the fundamental freedoms when interpreting the non-discrimination provision in tax treaties. Given the deficiencies of that provision, courts may be tempted to draw inspiration from the European standard. The relevant case law is discussed in order to determine whether there is indeed such an influence, and whether such an influence is appropriate."--Extracted from publisher website on May 20, 2015.

Ecj Direct Tax Compass 2017

Author : Madalina Cotrut
ISBN : 9087224206
Genre : BUSINESS & ECONOMICS
File Size : 58. 91 MB
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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.

Eu Law And Integration

Author : José LuÃs da Cruz Vilaça
ISBN : 9781782254225
Genre : Law
File Size : 35. 91 MB
Format : PDF
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This book contains a collection of articles on different aspects of EU law written by one of Europe's most distinguished jurists during the past twenty years, some of which appear here for the first time in English. The book includes a Preface by Judge Koen Lenaerts, Vice-President of the European Court of Justice. The book is divided into five parts, covering EU constitutional law, the EU's judicial architecture, access to justice, European competition law and various other aspects of substantive EU law. In the field of EU constitutional law, the central text discusses the existence of implied material limits to the revision of the Treaties. The author argues that the powers of the Member States to amend the Treaties is limited by the existence of a hard core of principles of EU Treaty law, which cannot be revised without changing the 'constitutional' identity of the Union, leading to the conclusion that Member States can no longer be considered as the 'absolute masters of the Treaties'. Four articles relating to the EU's judicial system constitute the cornerstone of the collection. Drawing on his own experiences, the author examines the problems and challenges facing the setting up of a new EU court and explores different lines of reform of the EU judicial system.

Global Trends In Vat Gst And Direct Taxation

Author : Sebastian Pfeiffer
ISBN : 9783709406885
Genre : Law
File Size : 70. 14 MB
Format : PDF
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Recent developments in direct taxes and VAT/GST Taxes – in general – have become the topic of broad legal and policy discussions. VAT and GST are often said to be the fiscal success story of the 20th century, as almost all developed countries levy VAT or GST or similar all-encompassing broad-based consumption taxes. Global trends in direct taxes are visible at the level of international players, such as the OECD. Due to the OECD’s BEPS project, national tax systems are being significantly modified. This book aims at identifying and discussing the current global trends in both VAT/GST and direct taxes. In daily practice, VAT/GST and direct taxes should be regarded simultaneously. Therefore, the Master’s theses contained in this book deal with and highlight numerous issues, challenges and opportunities found in both direct taxes and in the VAT/GST area, ranging from nexus in direct taxes and VAT/GST, recent developments in certain policy areas, the definition of taxable persons, tax abuse, non-discrimination rules, charities, transfer pricing, European State aid, immovable property, share deals etc. While the construction of VAT/GST and direct taxes differs, both taxes have similarities. The contributions in this book make a legal comparison of the recent developments in direct taxes and VAT/GST in the relevant fields, provide an analysis of the similarities and differences of the two taxation systems and highlight global trends in taxation.

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