The Influence of European Law on Direct Taxation: Recent and Future Developments

Erscheinungsjahr 2008
ISBN: 978-90-411-2667-2
Verlag: Wolters Kluwer

Buch, Englisch, Band 16, 236 Seiten, Format (B × H): 156 mm x 234 mm, Gewicht: 508 g

Reihe: Eucotax on European Taxation

This book showcases the practical insights of some of Europeand#8217;s foremost tax
advisers and lawyers on recent case law issuing from the European Court of
Justice. It also provides readers with informed analysis on how the Court may
rule on future controversies impacting direct taxation.

This timely and useful resource will examine each of the following topics,
inter alia:

and#8226; CFC Legislation and Abuse of Law in the Community

and#8226; Free movement of capital and non-member countries and#8211; consequences for direct
taxation

and#8226; Striking a proper balance between the national fiscal interests and the
Community interest and#8211; a perpetual struggle?

and#8226; Personal income taxation of non-residents and the increasing impact of the
EC Treaty Freedoms

and#8226; Why the European Court of Justice should interpret directly applicable
Community law as a right to most-favoured nation treatment and a prohibition
of double taxation

and#8226; Fiscal Cohesion, Fiscal Territoriality, and Preservation of the (Balanced)
Allocation of Taxing Power; What is the Difference?

and#8226; Limitation of the Temporal Effects of Judgments of the ECJ

and#8226; Tax Facilities for State-induced Costs under the State Aid Rules

and#8226; EU Law and rules of tax procedure

Autoren/Hrsg.

Weber, Dennis

Fachgebiete

• Rechtswissenschaften Internationales Recht und Europarecht Europarecht
• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung