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A concise guide for all those who aim at obtaining a basic knowledge of European 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.
Book Synopsis Introduction to European Tax Law on Direct Taxation by : Michael Lang
Download or read book Introduction to European Tax Law on Direct Taxation written by Michael Lang and published by . This book was released on 2023-01-02 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A concise guide for all those who aim at obtaining a basic knowledge of European 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.
Book Synopsis European Union Direct Taxes by : Salvador Trinxet Llorca
Download or read book European Union Direct Taxes written by Salvador Trinxet Llorca and published by Asset Protection Publishing. This book was released on 2010 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Primer on Direct Taxation in the European Union by : Ruth Mason
Download or read book Primer on Direct Taxation in the European Union written by Ruth Mason and published by West Academic Publishing. This book was released on 2005 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes bibliographical references and index
Book Synopsis Fundamentals of European Union Direct Tax by : Felix Lessambo (Dr)
Download or read book Fundamentals of European Union Direct Tax written by Felix Lessambo (Dr) and published by Dorrance Publishing. This book was released on 2010-06-30 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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.
Book Synopsis Research Handbook on European Union Taxation Law by : Christiana HJI Panayi
Download or read book Research Handbook on European Union Taxation Law written by Christiana HJI Panayi and published by Edward Elgar Publishing. This book was released on 2020-01-31 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
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.
Book Synopsis EU Tax Law by : Marjaana Helminen
Download or read book EU Tax Law written by Marjaana Helminen and published by IBFD. This book was released on 2011 with total page 453 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
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.
Book Synopsis CJEU - Recent Developments in Direct Taxation 2020 by : Georg Kofler
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.
In order to develop a suitable framework for the analysis of the European Court of Justice (ECJ) case law, it is first analysed what significance, if any, the concept of 'sovereignty' has in the contemporary supranational environment of the European Union. All too often, tax scholars equate 'sovereignty' with the concepts of 'competence' or 'jurisdiction'. It will be established in this thesis that a much more specific and higher-level meaning is to be attributed to the 'sovereignty' concept, which goes beyond the strictly legal concepts of 'competence' or 'jurisdiction'. The cornerstone of this thesis, however, is an extensive analysis of the case law of the ECJ in direct tax matters, including a comparison with its non-tax case law. A new kind of methodology is used in discussing the cases: they are categorized according to whether a discrimination - or a restriction - based analysis was applied by the ECJ.
Book Synopsis EC Law and the Sovereignty of the Member States in Direct Taxation by : Mathieu Isenbaert
Download or read book EC Law and the Sovereignty of the Member States in Direct Taxation written by Mathieu Isenbaert and published by IBFD. This book was released on 2010 with total page 925 pages. Available in PDF, EPUB and Kindle. Book excerpt: In order to develop a suitable framework for the analysis of the European Court of Justice (ECJ) case law, it is first analysed what significance, if any, the concept of 'sovereignty' has in the contemporary supranational environment of the European Union. All too often, tax scholars equate 'sovereignty' with the concepts of 'competence' or 'jurisdiction'. It will be established in this thesis that a much more specific and higher-level meaning is to be attributed to the 'sovereignty' concept, which goes beyond the strictly legal concepts of 'competence' or 'jurisdiction'. The cornerstone of this thesis, however, is an extensive analysis of the case law of the ECJ in direct tax matters, including a comparison with its non-tax case law. A new kind of methodology is used in discussing the cases: they are categorized according to whether a discrimination - or a restriction - based analysis was applied by the ECJ.
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.
Book Synopsis Introduction to European Tax Law: Direct Taxation by : Karoline Spies
Download or read book Introduction to European Tax Law: Direct Taxation written by Karoline Spies and published by Spiramus Press Ltd. This book was released on 2023-01-02 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
This handbook is a concise guide for those who are interested in obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law, for European law specialists who are reluctant to approach the technicalities of direct taxation, and for non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. The book will also be useful to academics without a legal background, in order to approach the technical issues raised by European Union tax law. This third edition has been updated and upgraded. For the purpose of enhancing the handbook's content and its flexible use, the book contains (flow) charts, a table of all the ECJ judgments quoted, indicating the marginal number and chapter in which they have been analyzed, and an analytical index. Considering the complexity of European direct tax law and the relevant ECJ case law, such features will also make this handbook an indispensable tool for the most experienced European direct tax law experts.
Book Synopsis Introduction to European Tax Law by : Michael Lang
Download or read book Introduction to European Tax Law written by Michael Lang and published by Spiramus Press. This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook is a concise guide for those who are interested in obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law, for European law specialists who are reluctant to approach the technicalities of direct taxation, and for non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. The book will also be useful to academics without a legal background, in order to approach the technical issues raised by European Union tax law. This third edition has been updated and upgraded. For the purpose of enhancing the handbook's content and its flexible use, the book contains (flow) charts, a table of all the ECJ judgments quoted, indicating the marginal number and chapter in which they have been analyzed, and an analytical index. Considering the complexity of European direct tax law and the relevant ECJ case law, such features will also make this handbook an indispensable tool for the most experienced European direct tax law experts.
