Download or read book ECJ recent Developments in Direct Taxation written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2006-01-01 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book ECJ Recent Developments in Direct Taxation 2007 written by and published by . This book was released on 2007 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book ECJ Recent Developments in Direct Taxation written by and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book ECJ Recent Developments in Direct Taxation written by MICHAEL LANG;PASQUALE PISTONE;JOSEF SCHUCH;CLAUS S. and published by . This book was released on with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book ECJ Recent Developments in Direct Taxation 2008 written by and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Recent Developments in Direct Taxation 2013 written by Michael Lang and published by . This book was released on 2014 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book CJEU Recent Developments in Direct Taxation 2017 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2018-08-02 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Direct Taxation written by Michael Lang and published by . This book was released on 2003 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book ECJ Recent Developments in Direct Taxation 2008 written by Michael Lang and published by . This book was released on 2008 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book CJEU Recent Developments in Direct Taxation 2022 written by Georg Kofler and published by Linde Verlag GmbH. This book was released on 2024-02-19 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book CJEU Recent Developments in Direct Taxation 2023 written by Georg Kofler and published by Linde Verlag GmbH. This book was released on 2024-05-06 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 contributing authors ́ focus on the preliminary questions submitted to the CJEU by the national courts and the CJEU case law 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.

Download or read book CJEU Recent Developments in Direct Taxation 2019 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2020-06-25 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book CJEU Recent Developments in Direct Taxation 2020 written by Georg Kofler and published by Linde Verlag GmbH. This book was released on 2021-10-15 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book The Impact of the Rulings of the European Court of Justice in the Area of Direct Taxation written by and published by . This book was released on 2008 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study describes the impact of the rulings of the European Court of Justice on the Members States' direct tax systems. The study contains materials available until December 31, 2007. The study is divided into four chapters. In the first chapter, preliminary remarks are made as to the legal context in which the Court decides on its cases. The basic elements of the income tax systems of the Member States are briefly recalled, as well as the EC Treaty provisions and secondary legislation relevant for direct taxation. Finally, the methods of reasoning used by the Court of Justice are outlined, with particular reference to direct taxation. In the second chapter, the Court's judgments in the area of direct taxation are analysed. The cases have been divided into three main categories, viz. taxation of individuals, taxation of companies and taxation of company shareholders, with emphasis on the last two categories. This chapter includes also for each type of cases an attempt to describe the major trends in the implementation of the Court's case law by Member States. Particular attention is given to Member States whose legislations have been directly assessed by Court decisions as to their compatibility with EC law. The third chapter draws up provisional conclusions on the manner in which the development of the Court's case law influences the direct tax systems of the Member States. In a fourth chapter, the limits of the so-called 'negative integration' through the case law of the Court are discussed and suggestions are also made for further European action, notably the adoption of EC legislative acts in direct tax matters.

Download or read book ECJ Recent Developments in Direct Taxation 2011 written by Michael Lang and published by . This book was released on 2012 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book CJEU Recent Developments in Direct Taxation 2021 written by Georg Kofler and published by Linde Verlag GmbH. This book was released on 2022-08-30 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book ECJ Recent Developments in Direct Taxation 2009 written by Michael Lang and published by Ifa, International Fiscal Association, Austrian Br. This book was released on 2010 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: "On 12-14 November 2009, the conference "Recent and Pending Cases at the ECJ on direct taxation" took place in Vienna."--p. 5