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Author : Michael Lang
Publisher :
ISBN 13 : 9783707318470
Total Pages : 239 pages
Book Rating : 4.3/5 (184 download)
Download or read book ECJ - Recent Developments in Direct Taxation 2010 written by Michael Lang and published by . This book was released on 2011 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 : 9783709406830
Total Pages : 0 pages
Book Rating : 4.4/5 (68 download)
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:
Author : MICHAEL LANG;PASQUALE PISTONE;JOSEF SCHUCH;CLAUS S.
Publisher :
ISBN 13 : 9783709406823
Total Pages : 0 pages
Book Rating : 4.4/5 (68 download)
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:
Author : Michael Lang
Publisher : Linde Verlag GmbH
ISBN 13 : 3709410940
Total Pages : 312 pages
Book Rating : 4.7/5 (94 download)
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.
Author : Michael Lang
Publisher :
ISBN 13 : 9783707330557
Total Pages : 228 pages
Book Rating : 4.3/5 (35 download)
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:
Author : Michael Lang
Publisher : Linde Verlag GmbH
ISBN 13 : 370940956X
Total Pages : 238 pages
Book Rating : 4.7/5 (94 download)
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 238 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.
Author : Georg Kofler
Publisher : Linde Verlag GmbH
ISBN 13 : 3709413443
Total Pages : 275 pages
Book Rating : 4.7/5 (94 download)
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 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:
Author : Michael Lang
Publisher :
ISBN 13 : 9783707304367
Total Pages : 208 pages
Book Rating : 4.3/5 (43 download)
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:
Author : Michael Lang
Publisher :
ISBN 13 : 9783707320879
Total Pages : 279 pages
Book Rating : 4.3/5 (28 download)
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:
Author :
Publisher :
ISBN 13 :
Total Pages : 168 pages
Book Rating : 4.:/5 (123 download)
Download or read book The Impact of the Rulings of the European Court of Justice in the Area of Direct Taxation 2010 written by and published by . This book was released on 2011 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study describes the impact of the rulings of the European Court of Justice (respectively now the Court of Justice of the European Union) on Members States' direct tax systems. It is the updated version (as of 31 December 2010) of the study PE 404.888 published in 2008. The case-law of the Court is characterised by its continuing development in a changing institutional, political, social and economic context. The area of taxation, and in particular the area of international taxation, is also an evolving field, in which conflicting or converging interests between states, or between states and taxpayers, play an important role in the shaping of the applicable national rules, which face new realities due to economic globalisation. Focusing on an analysis of the Court's judgments, particular attention is also paid to major trends in the implementation of the Court's case-law by Member States. Finally, the limits of the so-called 'negative integration' through the case-law of the Court are discussed and suggestions are made for possible further European action, notably the adoption of legislative acts in direct tax matters.
Author : Michael Lang
Publisher : Linde Verlag GmbH
ISBN 13 : 3709410339
Total Pages : 192 pages
Book Rating : 4.7/5 (94 download)
Download or read book CJEU - Recent Developments in Direct Taxation 2018 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2019-07-03 with total page 192 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.
Author : Georg Kofler
Publisher : Linde Verlag GmbH
ISBN 13 : 3709413427
Total Pages : 262 pages
Book Rating : 4.7/5 (94 download)
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.
Author : Michael Lang
Publisher :
ISBN 13 : 9783707314434
Total Pages : 372 pages
Book Rating : 4.3/5 (144 download)
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:
Author : Georg Kofler
Publisher : Linde Verlag GmbH
ISBN 13 : 3709411955
Total Pages : 280 pages
Book Rating : 4.7/5 (94 download)
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.
Author : Michael Lang
Publisher : Ifa, International Fiscal Association, Austrian Br
ISBN 13 : 9783707316971
Total Pages : 269 pages
Book Rating : 4.3/5 (169 download)
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
Author : Georg Kofler
Publisher : Linde Verlag GmbH
ISBN 13 : 3709412617
Total Pages : 268 pages
Book Rating : 4.7/5 (94 download)
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 268 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.
