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CJEU - Recent Developments in Direct Taxation 2015

Schriftenreihe IStR Band 100

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Michael Lang(Hg.), Pasquale Pistone(Hg.), Josef Schuch(Hg.), Claus Staringer(Hg.), Alfred Storck(Hg.), Alexander Rust(Hg.), CJEU - Recent Developments in Direct Taxation 2015 (2016), Linde Verlag, 1210 Wien, ISBN: 9783709408193

Beschreibung / Abstract

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.

Beschreibung

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.

Inhaltsverzeichnis

  • BEGINN
  • Preface
  • List of Authors
  • Austria: CJEU Recent Cases – F.E. Familienprivatstiftung Eisenstadt and Finanzamt Linz
  • Belgium: Pending Cases
  • The Czech Republic: Preliminary ruling referred by the Czech Supreme Administrative Court – ŠKO-ENERGO C-43/14
  • Denmark: Thin Capitalization Rules; Interest Income from a German Subsidiary
  • Finland: C-122/15, C and the prohibition of age discrimination
  • Germany: Cases C-479/14 (Hünnebeck), C-123/15 (Feilen) and C-522/14 (Sparkasse Allgäu) – Inheritance Taxes, Exchange of Information and Bank Secrecy
  • Greece: Pending Cases at the CJEU on Direct Taxation for 2015
  • Hungary: Berlington Hungary (C-98/14)
  • Italy: C-194/15; Baudinet and Others
  • Luxembourg: Tax Credit Denied to Residents with Exclusively Foreign Income (C-300/15, Kohll and Kohll-Schlesser)
  • The Netherlands I: Personal Circumstances of a Non-Resident Taxpayer with income from the Netherlands and Switzerland (Case C-283/15 [X.])
  • The Netherlands II: Pending Case C-317/15, X; The Dutch extended 12-year recovery period in relations with non-EU Member States
  • Portugal: Recent and Pending Cases
  • Spain: Appointment of Resident Fiscal Representatives by Non-Resident Pension Funds and Insurance Companies (Commission vs. Spain, C-678/11)
  • Sweden: The “Always-Somewhere Approach” in the light of Recent Case Law from the CJEU regarding Swedish Tax Rules

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