Litigating EU Tax Law in International, National and Non-EU National Courts PDF Download
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Author: Domingo J. Jiménez-Valladolid de L'Hotellerie Fallois
Publisher:
ISBN: 9789087222185
Category :
Languages : en
Pages : 316
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Book Description
Author: Domingo J. Jiménez-Valladolid de L'Hotellerie Fallois
Publisher:
ISBN: 9789087222185
Category :
Languages : en
Pages : 316
Get Book
Book Description
Author: Jacobus Johannes Maria Jansen
Publisher: Kluwer Law International B.V.
ISBN: 9041134034
Category : Business & Economics
Languages : en
Pages : 274
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Book Description
The book deals with national sovereignty of Member States in tax matters, and the tensions created by the fact that the decisions by the European Court of Justice requires them to exercise consistently with the Community law. Contributions in the book cover a variety of critical issues, including the current and possible future effects of the internal market on the fiscal sovereignty of Member States; the limits that European law imposes on Member States' policy sovereignty in matters of international tax law; the effect of European law on taxes levied by local authorities; and the consequences the Treaty of Lisbon may have for Member States' fiscal sovereignty.
Author: Pasquale Pistone
Publisher: IBFD
ISBN: 9087220650
Category : Law
Languages : en
Pages : 573
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Book Description
Until now the topic of legal remedies in European direct tax law has been significantly underexposed within the academic tax community. This book aims at filling this gap by providing the typical approaches to European tax law with a general vision on European law, and puts together theory and practice, but also includes contributions on selected relevant issues arising in the protection of taxpayers' rights.
Author: Georg Kofler
Publisher: IBFD
ISBN: 9087221118
Category : Human rights
Languages : en
Pages : 581
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Book Description
Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."
Author: Michael Lang
Publisher: Linde Verlag GmbH
ISBN: 3709412668
Category : Law
Languages : en
Pages : 346
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Book Description
Basic knowledge of European Tax Law This concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be useful to academics without a legal background in approaching technical issues raised by European Union tax law, as well as give inspiration to the most experienced European direct tax law experts. This seventh edition further refines and updates the content, but also enhances the coordination across the chapter and the selection of case law in line with the weight that it carries for the development of European tax law. An indispensable consultation tool - Introduction to European Tax Law on Direct Taxation.
Author: Karoline Spies
Publisher: Spiramus Press Ltd
ISBN: 1913507467
Category : Business & Economics
Languages : en
Pages : 361
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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: Zsófia Varga
Publisher: Bloomsbury Publishing
ISBN: 1509964916
Category : Law
Languages : en
Pages : 535
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Book Description
This book provides practical and comprehensive guidance for national practising lawyers (judges and litigation attorneys) on the application of EU/EEA law before national courts. It describes the essential rules regarding the application of EU/EEA law before national judicial instances and structures them systematically, in order to enable national judges and litigation attorneys to comprehend the main standards. In short, the book is about legal norms that would fall under the category of civil and administrative procedural law in a national legal order. These rules, developed by the ECJ and the EFTA Court, govern when and how national judges should apply EU/EEA law in national proceedings. The book is divided into six chapters, each dealing with a specific topic. For pragmatic purposes, the structure of the chapters is uniform and each chapter can be read individually. As the norms have been developed by the ECJ/EFTA court and consist, mainly, of case law principles, the topics are presented based on thorough analysis of the judgments rendered by those courts. The book's unique practical focus makes a great addition to the library of any national lawyer and EU law expert.
Author: José Manuel Almudí Cid
Publisher: Kluwer Law International B.V.
ISBN: 9403501421
Category : Law
Languages : en
Pages : 656
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Book Description
Following each Member State's need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti-abuse measures and stronger instruments to challenge external threats of base erosion. This is the first and only book to provide a complete detailed analysis of the Anti-Tax Avoidance Package and other recent and ongoing European actions taken in direct taxation. With contributions from both prominent tax academics and Spain's delegates to the European meetings where these rules are debated and promulgated, the book covers such issues and topics as the following: – the development of the EU Strategy towards Aggressive Tax Planning; – recent tax-related jurisprudence of the European Court of Justice; – the Anti-Tax Avoidance Directive; – tax treaties and non-tax treaties with tax consequences both between Member States and between Member States and third countries; – code of conduct for business taxation; – automatic exchange of information; – country-by-country reporting; – arbitration in tax matters; – external strategy for effective taxation regarding non-EU countries; – competition and state aid developments in direct taxation; – the Common Consolidated Tax Base; and – digital significant presence and permanent establishment. As the EU pursues its ambitious tax agenda, taxation's contribution to EU growth and competitiveness and its part in relations with the rest of the world will come into ever clearer focus. In addition to its insights into these trends, the book's unparalleled practical information and analysis will be of great value to tax practitioners dealing with investment analysis, tax planning schemes, and other features of the current international tax landscape.
Author: Marjaana Helminen
Publisher:
ISBN: 9789087228576
Category :
Languages : en
Pages : 0
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Book Description
Author: Christiana HJI Panayi
Publisher: Bloomsbury Publishing
ISBN: 1849469547
Category : Law
Languages : en
Pages : 384
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Book Description
This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good governance in tax matters, harmful tax competition, state aid, tax treaty abuse and the financial transaction tax are considered. The OECD/G20 project on Base Erosion and Profit Shifting (BEPS) features prominently in the book. The interaction with the European Union's Action Plan to strengthen the fight against tax fraud and tax evasion is also considered. Particular attention is paid to specific BEPS deliverables, exploring them through the prism of European Union law. Can the two approaches be aligned or are there inherent conflicts between them? The book also explores whether, when it comes to aggressive tax planning, there are internal conflicts between the established case law of the Court of Justice and the emerging policy of the European institutions. By so doing it offers a review of issues which are of constitutional importance to the European Union. Finally, the book reflects on the future of international and European tax law in the post-BEPS world.
