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CJEU - Recent Developments in Direct Taxation 2016

Schriftenreihe IStR Band 103

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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 2016 (2017), Linde Verlag, 1210 Wien, ISBN: 9783709408742

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

CJEU - The most important cases in the field of direct taxationA 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 Pending Case from Austria – Austria / Germany (C-648/15)
  • Belgium: CJEU Recent Cases
  • Denmark: Beneficial Ownership; Interpretation of Directive 1990/435/EEC and Directive 2003/49/EC
  • Finland: C-292/16 A OY
  • France: Pending Cases
  • Germany I: Radgen and Eschenbrenner
  • Germany II: Case C-20/16 (Bechtel & Bechtel)
  • Greece: Requirements for Inheritance Tax Benefits granted to Non-Residents (Cases C-244/15 and C-98/16)
  • Luxembourg: Exchange of Informationand EU Fundamental Rights (C-682/15, Berlioz Investment Fund S.A.)
  • The Netherlands I: Fiscal Unity, Groupe Steria’s Per-Element Approach and Currency Losses relating to a Non-Resident Subsidiary (C-399/16 [X NV]); Starbucks and State Aid (T-760/15 and T-636/16)
  • The Netherlands II: X BV, Case C-398/16
  • Spain: Taxes on Large Retail Establishments and Amortization of Financial Goodwillin Light of EU Fundamental Freedoms and State Aid Rules
  • Great Britain: CJEU Cases

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