directory of ec case law on direct taxation ebook

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Introduction To European Tax Law

Author : Michael Lang
ISBN : 9781907444685
Genre : Business & Economics
File Size : 36. 30 MB
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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 : 50. 7 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.

Global Trends In Vat Gst And Direct Taxation

Author : Sebastian Pfeiffer
ISBN : 9783709406885
Genre : Law
File Size : 38. 9 MB
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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.

Vat Neutrality

Author : Charlène Adline Herbain
ISBN : 9782879747880
Genre : Law
File Size : 66. 69 MB
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Most major economies use a value added tax (VAT) which is a derivation of the French 1954 taxe sur la valeur ajoutée. The initial imposition of VAT in France and its spread around the world have been driven by economic reasons. This book focuses on one of these economic triggers: the neutrality of VAT as regards the functioning of the economy. It demonstrates that the reason VAT was chosen in France and why thereafter it spread around the world was because it offered the possibility to collect governmental revenue while allowing the economic forces of the market to interplay without being adversely affected. The prerequisite conditions for the existence of VAT neutrality are therefore identified herein along with an overview of the VAT mechanism, demonstrating that the concept of neutrality is built into the VAT system in a manner that allows for the preservation of the natural functioning of the market. After the definition of VAT neutrality is set forth, the elements that comprise VAT neutrality are tested against the realities on the ground and the issues that infringe the neutrality of VAT are identified and analysed. In conclusion, remedies for these issues are being sought by a review of the causes of infringement of VAT neutrality in the perspective of selected proposals for modified VAT systems. These proposals include redesignating the place where VAT is levied and improving VAT collection. Ultimately, the proposed solution has recourse to the roots of VAT together with the most advanced technological tools available to give back to VAT the power to levy revenue while letting the economic forces of the market interplay without instigating any adverse influence.

Eu Law

Author : Paul P. Craig
ISBN : 9780198714927
Genre : Law
File Size : 43. 77 MB
Format : PDF
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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

Tax Treaties And Controlled Foreign Company Legislation Pushing The Boundaries

Author : Daniel Sandler
ISBN : 9789041196538
Genre : Business & Economics
File Size : 70. 72 MB
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In-depth analysis of the potential conflict between CFC legislation and tax treaties. The book also evaluates the potential conflict between the CFC legislation, found in European Union countries, and the EC Treaty.

Notes And Queries A Medium Of Inter Communication For Literary Men Artists Antiquaries Genealogists Etc

Author :
ISBN : ONB:+Z252723707
Genre :
File Size : 58. 44 MB
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Country Trade Sourcebook

Author :
ISBN : UCSD:31822035821768
Genre : Export controls
File Size : 79. 82 MB
Format : PDF
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