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Landmark Decisions of the ECJ in Direct Taxation

Landmark Decisions of the ECJ in Direct Taxation

  • 作者:
  • 出版商: Kluwer Law International
  • ISBN: 9789041166197
  • 出版时间 November 2015
  • 规格: Hardback , 272 pages
  • 适应领域: European Union ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: HKD 1,310.00

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  • 描述 
  • 大纲 
  • 详细

    Every professional dealing with taxation in the European Union will greatly appreciate this extraordinarily useful book. Based on a high-level conference held at the University of Luxembourg in 2014, the book presents detailed expert summaries and analyses of landmark ECJ decisions in direct taxation, each case a starting point for the development of a specific doctrine. The depth of the analysis, as each author charts a way through the nuances of the Court’s arguments, allows the reader to gain an unparalleled understanding of changes in the relevant subsequent jurisprudence. The fundamental issues covered are the following: ;

    • taxation of non-residents in the EU context;
    • implications of EU fundamental freedoms in the income tax systems of the Member States;
    • outbound and inbound dividend taxation;
    • taxation of permanent establishments;
    • restrictions on freedom of establishment;
    • tax treatment of corporate exit;
    • abuse of taxpayers’ rights;
    • cohesion of the tax system as an overriding factor in the public interest;
    • juridical double taxation arising from the exercise of overlapping powers of two or more States;
    • free movement of capital and third countries; and
    • tax treatment of non-profit organizations in the cross-border context.

    The book as a whole offers an incomparable critical assessment of the strengths and weaknesses of the Court’s reasoning and its path through the complex field of cross-border income taxation, particularly in the area of the compatibility of national tax legislation with the fundamental freedoms, which continues to be a powerful driver for changes to existing tax laws. For legal academics, this is a unique and fundamental source of essential information and analysis. Crucially, although valuable as a ‘snapshot’ of the current state of EU tax law, this book will remain relevant for practitioners and policymakers as jurisprudence continues to develop over the years to come.

  • Editors.

    Contributors.

    Preface and Acknowledgements.

    CHAPTER 1 Objective Ability to Pay: The Gerritse CaseEdoardo Traversa.

    CHAPTER 2 Subjective Ability to Pay: Schumacker F. Alfredo García-Prats.

    CHAPTER 3 Dividend Taxation: Outbound and Inbound (Verkooijen and ACT Group Litigation) Joachim Englisch.

    CHAPTER 4 The Taxation of Permanent Establishments in the EU: Avoir Fiscal and Its Legacy Werner Haslehner.

    CHAPTER 5 Marks & Spencer: A Landmark Decision?Isabelle Richelle.

    CHAPTER 6 Exit Taxation: De Lasteyrie du Saillant Kelly Stricklin-Coutinho .

    CHAPTER 7 A Landmark Decision in the Field of Abuse: Cadbury Schweppes Stella Raventós.

    CHAPTER 8 Bachmann: Does the Cohesion of the Tax System Justification Still Have a Right to Exist? Dennis Weber.

    CHAPTER 9 Juridical Double Taxation: Kerckhaert and Morres Volker Heydt.

    CHAPTER 10 Free Movement of Capital and Third Countries: Test Claimants in the FII Group Litigation Pasquale Pistone.

    CHAPTER 11 The Taxation of Non-profit Organizations after Stauffer Anzhela Yevgenyeva.

    Table of European Cases.

    Index.

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