ECJ - Recent Developments in Direct Taxation 2014
Schriftenreihe IStR Band 91
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Michael Lang (Hg.), Pasquale Pistone (Hg.), Josef Schuch (Hg.), Claus Staringer (Hg.), Alfred Storck (Hg.), ECJ - Recent Developments in Direct Taxation 2014 (2015), Linde Verlag, 1210 Wien, ISBN: 9783709406823
Beschreibung / Abstract
ECJ - The most important cases in the field of direct taxation
A great number of cases pending before the European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the ECJ by the European Commission has been increasing year on year. The ECJ 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 ECJ. 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 ECJ 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.
A great number of cases pending before the European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the ECJ by the European Commission has been increasing year on year. The ECJ 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 ECJ. 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 ECJ 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.
Inhaltsverzeichnis
- BEGINN
- Titelei
- Preface
- List of authors
- Contents
- Claus Staringer: ECJ Pending Cases from Austria – F.E. Familienprivatstiftung Eisenstadt and Finanzamt Linz
- Luc De Broe: The Belgian Cases
- Daniel Gutmann: Advance Rulings and State Aid: Investigative Powers of the EU Commission
- Alexander Rust: Germany: Cases C-591/13 (Commission v. Germany), C-241/14(Bukovansky) and C-388/14 (Timac Agro) –Roll-over Relief, Most Favoured NationTreatment and Final Losses
- Thomas Henze/Kathrin Petersen: Germany: Cases C-164/12 (DMC) and C-657/13 (Verder Lab Tec) – Balanced Allocation of Taxing Rights as Justification for (Deferred) Taxation of Hidden Reserves
- Rita Szudoczky: Hungary: Hervis (C-385/12), Berlington Hungary (C-98/14), Delphi Hungary (C-654/13)
- Werner Haslehner: Advance Rulings and State Aid: Investigative Powers of the EU Commission (T-258/14)
- Frederik Zimmer: Norway: The Olsen Cases
- Eric C. C. M. Kemmeren: The Netherlands: What Are the Right Comparators under Article 63 TFEU When Assessing a Dividend Withholding Tax Refund Claim? – Cases C-10/14 (Miljoen), C-14/14 (X), and C-17/14 (Société G énérale)
- Daniel Smit: Pending Case C-14/09, Kieback: Pro rata Application of the Schumacker/Renneberg-Doctrine
- WŠ‚odzimierz Nykiel/MichaŠ‚ Wilk: Poland: C-190/12 Emerging Markets Series of DFA Investment Trust Company
- Ana Paula Dourado: Portugal: Exit Taxes on Individuals and Transfer of a Permanent Establishment
- Katia Cejie: The Hirvonen, the Pensioenfonds Metaal enTechnie and the X AB v Skatteve rket Cases
- Philip Baker: UK Cases