EC Tax Review PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download EC Tax Review PDF full book. Access full book title EC Tax Review by . Download full books in PDF and EPUB format.
Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 728
Get Book Here
Book Description
Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 728
Get Book Here
Book Description
Author: Marjaana Helminen
Publisher: IBFD
ISBN: 9087220960
Category : Direct taxation
Languages : en
Pages : 453
Get Book Here
Book Description
This book deals with all the EC law norms that are relevant from the perspective of direct taxes. It explains how these norms are, and should be, interpreted and how they affect national tax laws and the tax treatment in EU Member States. It begins by giving a comprehensive overview of the basic principles and concepts of EC tax law and all relevant articles of the EC Treaty, analysing them in the light of direct tax case law. A discussion follows covering all relevant EC directives and recommendations and other soft law material on direct taxes. Reference is made to all relevant judgments of the EC Court on direct taxes. The book includes a chapter on the tax treatment of the different EU entity forms and the future of corporate taxation, with a separate chapter dedicated to the EC law issues related to transfer pricing and to the EC law norms on administrative assistance in tax matters.
Author: Karoline Spies
Publisher: Spiramus Press Ltd
ISBN: 1913507467
Category : Business & Economics
Languages : en
Pages : 361
Get Book Here
Book Description
This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should also be useful for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. This book should also help academics without a legal background to approach the technical issues raised by European Union tax law. This edition contains selected relevant information available as of 30 June 2022. It retains all of the features and tools contained in the previous editions (including the final charts, which our readers very much appreciate). In this edition we have also included a list of relevant documents and a selection of reference textbooks on European tax law in five languages, which we found of potential interest to our readers.
Author: Andrea Amatucci
Publisher: Kluwer Law International B.V.
ISBN: 9041142258
Category : Law
Languages : en
Pages : 480
Get Book Here
Book Description
With a century of solid theory behind it, tax law confronts a new reality: the weakening of the tenacious link between the sovereignty of states and taxation. Yet it is to the continuity of certain themes and principles inherent in the various national tax systems that tax law scholarship continues to look, even as it develops new principles designed to meet the expanding processes of internationalization. This completely updated collection of essays offers an expert comparative analysis, conducted by a sample of the best international tax law scholars, of the fundamental theory of tax law and of the prospects in the near future of tax legislative systems. The emphasis falls naturally on tax theory, jurisprudence, and legislative development in the Member States of the European Union (particularly in Italy, Germany, and Spain), where the process of tax harmonization has been under way for many years. The effect of these processes, via the relevant tax treaties, on the tax systems of Japan and the United States provides a secondary emphasis. Practitioners and academics in tax law will find in this book an invaluable understanding of the challenges that tax law theory strives to meet at this crucial moment in economic history. The essays present a full and reliable exposition of the current theoretical approaches adopted by the various schools of thought in the field, as well as of the main contributions of jurisprudence.
Author: Fons Simons
Publisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 80
Get Book Here
Book Description
Six papers on two fundamental issues in European fiscal law. The first issue concerns the legal character of VAT and the second issue concerns the application of general principles of law and justice in European law in general and tax law in particular.
Author: Michael Lang
Publisher:
ISBN:
Category : Direct taxation
Languages : en
Pages : 198
Get Book Here
Book Description
In Europe, direct taxation is still within the competence of the Member States. However, European law has become increasingly influential in this area as well. Most provisions of European law are directly applicable. They thus have an immediate impact on taxpayers and tax authorities when applying domestic tax law. This book serves as an introduction to European direct taxation. The book will be of assistance to experts in European law who have so far considered tax law (and in particular direct taxation) as too technical a domain. It will also be helpful to tax law experts who are less familiar with the problems of compatibility with European law. Because the contributors do not focus on a specific national tax system, Introduction to European Tax Law: Direct Taxation will be beneficial to students and practitioners inside and outside of Europe. The Table of Contents include: The Sources of EC Law Relevant for Direct Taxation The Relevance of the Fundamental Freedoms for Direct Taxation The State Aid Provisions of the EC Treaty in Tax Matters The Parent-Subsidiary Directive The Merger Directive The Interest and Royalty Directive The Savings Directive The Directives on the Mutual Assistance in the Assessment and in the Recovery of Tax Claims in the Field of Direct Taxation The EC Arbitration Convention.
Author: Michael Lang
Publisher: IBFD
ISBN: 908722155X
Category : Double taxation
Languages : en
Pages : 375
Get Book Here
Book Description
"This book is the result of a research project entitled 'Horizontal Tax Coordination within the EU and within States' that was conducted by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business). The aim of this project was to examine the role court judgments have played in the framework of tax harmonization in federal states and how decisive this impact was. In this respect the participants took also a closer look at ECJ case law and how it may be compared to other jurisdictions where federal fiscal structures exist, such as the United States, Switzerland, Belgium, Spain, Austria, Russia, Mexico, Brazil, India and Australia. The judgments of the various courts were contrasted with each other in order to learn more about the impact on harmonization in the field of tax law. From these findings conclusions for the purpose of EU tax policy were drawn."--Back cover.
Author: Guglielmo Maisto (jurist.)
Publisher: IBFD
ISBN: 9076078823
Category : Law
Languages : en
Pages : 375
Get Book Here
Book Description
The book identifies linguistic issues arising in bilateral income tax conventions and presents an in-dept analysis of tax treaty policies on multilingualism and the administrative practice and case law on the issues raised by the translation of treaties. Individual country surveys discuss the use of legal concepts, including those that do not exist in the legal system of one of the two contracting states and the way such concepts should be interpreted in such state (e.g. trust). Further, the use of concepts in one state that are similar but not identical to a treaty concept that is well known only in the other state (e.g. droit d'auteur vs copyright) are presented. The book also includes special reports on multilingual issues under both art. 33 of the Vienna Convention and art. 3(2) of the OECD Model Convention and Commentaries. Finally, a specific chapter is devoted to the EU law aspects and a review of the jurisprudence of the European Court of Justice (ECJ).
Author: Christiana HJI Panayi
Publisher: Edward Elgar Publishing
ISBN: 1788110846
Category : Law
Languages : en
Pages : 672
Get Book Here
Book Description
Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
Author: Mattias Dahlberg
Publisher: Kluwer Law International B.V.
ISBN: 9041123636
Category : Law
Languages : en
Pages : 386
Get Book Here
Book Description
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.
