3 edition of Directory of EC case law on direct taxation found in the catalog.
Directory of EC case law on direct taxation
by Kluwer Law International, Sold and distributed in North, Central, and South America by Aspen Publishers in Alphen aan den Rijn, Frederick, MD
Written in English
|LC Classifications||KJE7160.A7 B37 2009|
|The Physical Object|
|Pagination||xiv, 222 p. ;|
|Number of Pages||222|
|LC Control Number||2009419211|
Volume 18 () / Issue 6 Buy Dr Mathieu Isenbaert, 'The Contemporary Meaning of ‘Sovereignty’ in the Supranational Context of the EC as Applied to the Income Tax Case Law of the ECJ' () 18 EC Tax Review, Issue 6, pp. – Abstract. In the more than twenty years that the European Court of Justice (ECJ) has been deciding income tax cases, it has become Cited by: 1. In that regard, it should be observed that, according to the settled case-law of the Court, the Member States must exercise their competence in the area of direct taxation consistently with EU law and, in particular, with the fundamental freedoms guaranteed by the Treaty (see, inter alia, judgment of 23 February in Commission v Hungary, C.
Bundle: NYU 77th Institute on Federal Taxation with NYU Review of Employee Benefits & Executive Compensation. Publisher New York University (NYU) ISBN 23 Sep 14 0 Direct Tax Case Email _ Ms Toyota Walton Motors ITA lb Tag Line will be added soon; 22 Sep 14 0 Direct Tax Case Email _ Saifullah Khan W.P. No. of Tag Line will be added soon; 20 Sep 14 0 Direct Tax Case Email _ Mr Adnan Mahmood ITA of Tag Line will be added soon.
The influence of European law on taxation, especially on direct taxes, is understandably increasing. Although personal income tax is not harmonised on European level, a partial harmonisation is being undertaken by the ECJ. In this essay I have dealt with some aspects of taxation of individuals: the tax treatment of personal and family circumstances;- the Author: Gerard T. K. Meussen. Direct Taxation Differences as an Obstacle to the Common Market / 91 Goals and Means of EC Direct-tax Policy; From Positive to Negative Integration and From Hard Law to Soft Law / 91 Progress and results; Negative Integration Wins by a mile / 93 Capital Import Neutrality (CIN; Exemption) and Capital Export NeutralityFile Size: KB.
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Get this from a library. Directory of EC case law on direct taxation. [R Barents] -- This book presents a collection of case law extracts sorted by key subject areas under the following topics: Fiscal sovereignty and community law; Direct taxation and free movement; Restrictions on.
Directory of EC Case Law on Direct Taxation. Tags: Books and Looseleafs on Foreign Comparative and International Tax Law. foreign and international tax law resources. Secondary Sources. Tax Research - Foreign and International. MY LIBRARY. My Account; Renew Library Items; Book Purchases; DVD Purchases; Law Library Catalog; Off Campus.
This analysis is undertaken in Ch.4 of the book, which deals with the impact of the free movement of goods provision on direct taxation, and Ch.S, which deals with the free movement of persons, services and capital. ln these chapters, especially Ch.5, there is an extensive analysis of the case law of the ECJ in direct tax matters.
Read more about Directory of EC Case Law on Direct Taxation Direct Taxation in the Case-Law of the European Court of Justice Ap - pm by Jason Eiseman.
As a thorough and critical discussion of EU tax rules in force, and of the European Court’s case law in direct taxation, this book will be of great use to academic researchers and students of EU law, tax practitioners, and policy-makers at the EU and national level.
This book describes the legal remedies available against tax treatment that is in conflict with EU law. The study begins with a comprehensive overview of the basic principles and concepts of EU tax law and all relevant articles of the Treaty on the Functioning of the European Union, analysing them in the light of direct tax case law.
ECJ Direct Tax Compass Editor(s): Madalina Cotrut Date of publication: August the book serves as a reliable guide through the thicket of ECJ case law on direct taxation. The book contains a keyword index which facilitates topical searches. The summaries of the direct tax cases are classified according to topics representing the Pages: Judgments in the area of direct taxation Top 6/60 Humblet (B), ECRp.
(FR) PPIFile Size: 1MB. Buy Directory of EC Case Law on Direct Taxation, by Rene Barents, ISBNpublished by Kluwer Law International fromthe World's Legal Bookshop. Shipping in the UK is free.
Competitive shipping rates world-wide. Practitioners and researchers with an on-going interest in European direct taxation require ready access to applicable case law and regulations. But access is inadequate if the materials are not well organized and kept current on reliable : Dennis Weber.
- Internal taxation of any kind falls within the ambit of Article 90 regardless of which body governed by public law collects the taxes and regardless of a specific or appropriated purpose that the tax is levied for.
(para. 19) - In order to apply Article 90 not only the rate of direct or indirect taxation on. WTO Law and Direct Taxation are linked in numerous ways. The WTO Agreements, thereof especially the GATT and GATS Agreements, contain several explicit provisions on the subject of direct taxes or even on its delimitation from Tax Treaty by: 2.
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.5/5(2). This is the reason direct taxation is currently taking precedence over the indirect taxation in many developed countries in the world where direct taxes form the major part of the tax revenues.
In UK, the direct taxes (income tax, national insurance contributions, property tax, corporation tax etc.) constitute more than 60% of the country’s Author: Mohsin Raza Malik.
the field of direct taxation which should allow it to undermine the successful establishment and functioning of the common market, then of course EC law will continue to have a rôle in UK direct taxation. The political and economic case for remaining in the EC is overwhelming — our opponents did not suggest that we should leave.
The Sources of EU Law Relevant for Direct Taxation 2 Lang et al, Introduction to European Tax Law on Direct Taxation4 I. The Nature of the EU Legal System A. Supremacy 1 As the EC Treaty (the predecessor of the Treaty on the Functioning of the Euro- pean Union (hereinafter TFEU)) was silent on the issue of the relation between.
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Direct Tax updates. Recent Judgements - From the Courtroom. Tribunal 1. Subsequent commercial-use cannot disentitle Sec 54F exemption if building constructed for residential-purpose: Relevant factor to judge is whether construction is made for residential house or commercial purpose, merely because building used as a school cannot change nature and.
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Volume 25 () / Issue 5/6 Buy Hanno Kube, Ekkehart Reimer, Christoph Spengel, 'Tax Policy: Trends in the Allocation of Powers Between the Union and Its Member States' () 25 EC Tax Review, Issue 5/6, pp. – Abstract. Over the last twenty-five years, the picture of European tax law has changed significantly.
While the European Economic Community (EEC) had Author: Hanno Kube, Ekkehart Reimer, Christoph Spengel. Reference & Research Book News: Article Type: Book review: Date: Nov 1, Words: Previous Article: The fight for Fairfax; a struggle for a great American county.
Next Article: Directory of EC case law on direct taxation. Topics.Recent Judgements under Direct Tax Laws 7 RESIDENTIAL 44 REFRESHER COURSE th Recent judgements under Direct taxes encompassing the provisions of the Income-tax Act, and the Wealth Tax Act, is a vast topic and the judgements being rendered is more a “Judge made law” rather than the interpretation of the subject on Size: 1MB.The contributions centres on the development of the ECJ’s case law on EU citizenship until now and compares it with case law in which the influence of the notion of EU citizenship on the interpretation of the traditional economically based free movement rights on the free movement of persons (‘market freedoms’) is acknowledged.