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Author: Group for Research on European
Publisher:
ISBN: 9789087222178
Category : Conflict of law
Languages : en
Pages : 330
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Book Description
As EU tax law has become more and more complex and sophisticated in recent years, so has EU tax law litigation. The features of EU law and its own sources give rise to specific problems when litigating EU tax law not only before the Court of Justice of the European Union (ECJ) but also before EU national courts. Additionally, the relevance of EU tax law has expanded outside the EU borders, inspiring tax litigation before national courts of non-EU states as well as before international courts.0This book is the result of the 7th GREIT Conference held in September 2012 in Madrid at the Instituto de Empresa (IE). The book analyses the problems and challenges faced by taxpayers when litigating EU tax law from a comparative perspective, dealing not only with purely national issues but also with the influence of EU tax law in tax litigation in international scenarios.0The book is divided into four main parts. The first part focuses on EU tax law litigation before the ECJ, analysing the functioning of the litigation services of the European Commission and the remedies and procedures when dealing with infringements from the Member States. In the second part the position of EU national courts when applying EU tax law is examined comparing the approach followed by courts of four EU jurisdictions. Part three deals with the influence of EU tax law in litigation before international courts and in international arbitration. Finally, part four looks at the approach followed by non-EU national courts when applying and interpreting EU tax law.
Author: Group for Research on European
Publisher:
ISBN: 9789087222178
Category : Conflict of law
Languages : en
Pages : 330
Get Book Here
Book Description
As EU tax law has become more and more complex and sophisticated in recent years, so has EU tax law litigation. The features of EU law and its own sources give rise to specific problems when litigating EU tax law not only before the Court of Justice of the European Union (ECJ) but also before EU national courts. Additionally, the relevance of EU tax law has expanded outside the EU borders, inspiring tax litigation before national courts of non-EU states as well as before international courts.0This book is the result of the 7th GREIT Conference held in September 2012 in Madrid at the Instituto de Empresa (IE). The book analyses the problems and challenges faced by taxpayers when litigating EU tax law from a comparative perspective, dealing not only with purely national issues but also with the influence of EU tax law in tax litigation in international scenarios.0The book is divided into four main parts. The first part focuses on EU tax law litigation before the ECJ, analysing the functioning of the litigation services of the European Commission and the remedies and procedures when dealing with infringements from the Member States. In the second part the position of EU national courts when applying EU tax law is examined comparing the approach followed by courts of four EU jurisdictions. Part three deals with the influence of EU tax law in litigation before international courts and in international arbitration. Finally, part four looks at the approach followed by non-EU national courts when applying and interpreting EU tax law.
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: 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: Bas van Bockel
Publisher: Cambridge University Press
ISBN: 1316720659
Category : Law
Languages : en
Pages : 263
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Book Description
Questions of the application and interpretation of the ne bis in idem principle in EU law continue to surface in the case law of different European courts. The primary purpose of this book is to provide guidance and to address important issues in connection with the ne bis in idem principle in EU law. The development of the ne bis in idem principle in the EU legal order illustrates the difficulty of reconciling pluralism with the need for doctrinal coherence, and highlights the tensions between the requirements of effectiveness and the protection of fundamental rights in EU law. The ne bis in idem principle is a 'litmus test' of fundamental rights protection in the EU. This book explores the principle, and the way the Court of Justice of the European Union has interpreted it, in the context of competition law and the areas of freedom, security and justice, human rights law and tax law.
Author: Lukasz Adamczyk
Publisher: Linde Verlag GmbH
ISBN: 3709413494
Category : Law
Languages : en
Pages : 362
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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. The eighth edition adds new updates on the most essential changes and new case law of the CJEU in the field of European direct taxation. Furthermore, due to its particular importance, the EU Global Minimum Tax Directive is now covered in a separate chapter.
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: OECD
Publisher: OECD Publishing
ISBN: 9264306994
Category :
Languages : en
Pages : 2624
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Book Description
This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...
Author: Cécile Brokelind
Publisher: IBFD
ISBN: 9087220030
Category : Direct taxation
Languages : en
Pages : 463
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Book Description
Issues in 27 member states that might have an impact on their own cases. A new way of thinking is necessary in order to achieve a homogeneous application of non-harmonized community law dealing with direct taxation
Author: Marjaana Helminen
Publisher:
ISBN: 9789087228576
Category :
Languages : en
Pages : 0
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Book Description
Author: Peter Harris
Publisher: Cambridge University Press
ISBN: 9780521853118
Category : Law
Languages : en
Pages : 520
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Book Description
Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.
