Cjeu recent developments direct (3 résultats)

Etat : as new. Wien : Linde, [2017] Paperback. xii,234 pp. (Series on International Tax Law, 103). - 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. Condition : as new copy. ISBN 9783707336979. Keywords : RECHT, *2006-100 international tax law. …

Etat : Sehr gut. Zustand: Sehr gut | Seiten: 192 | Sprache: Englisch | Produktart: Bücher | Keine Beschreibung verfügbar.

Etat : Hervorragend. Zustand: Hervorragend | Seiten: 356 | Sprache: Englisch | Produktart: Bücher | CJEU - The most important cases in the field of direct taxationA great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and State aid in respect of direct taxation. The CJEU is still a driving force in the field of direct tax harmonisation. All judgments and pending cases, therefore, have to be carefully analysed 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 State aid rules are analysed. The analyses are presented by esteemed national and European tax law experts. The contributing authors' focus on the preliminary questions submitted to the CJEU by the national courts and the CJEU case law could be of relevance for driving future judgements. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.…