Issues in 27 member states that might have an impact on their own cases. A new way of thinking is necessary in order to achieve a homogeneous application of non-harmonized community law dealing with direct taxation
It was to be collected by 1 August 1648 , and used to repay the wealthy individuals who had already lent the amount required in anticipation of the levy . Sources : L , X , pp 398-399 collections : 1648 Aug 1 Monthly assessment for the ...
501 et seq; Daniel S. Smit, “The Relationship between the Free Movement of Capital and other EC Treaty Freedoms in Third Country Relationships in the Field of Direct Taxation: a question of exclusivity, parallelism or causality?
See C-337/08 X Holding, Paras. 27—36. See van Thiel 2010 pp. ... April 2009, of the First-Tier Tribunal of the United Kingdom, for the follow-up case on the Marks & Spencer case. The Supreme Administrative Court of Finland, however, ...
The key features of this highly useful work are designed to address many of the most common research needs of professionals involved in the field of European direct taxation: Includes summaries of all judgments − and pending cases − of ...
Today, anyone working with or interested in tax law or tax planning is confronted with EU tax law issues. This book provides a clear picture of the EU law norms that are relevant from the perspective of direct taxes.
This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes.
This edition has some structural changes, primarily made to adapt the analysis of European tax integration to the application of the EU Charter on Fundamental Rights in tax matters and the development of global tax competition.
The book will also be useful to academics without a legal background, in order to approach the technical issues raised by European Union tax law. This third edition has been updated and upgraded.
Member States the EU/EC level is able to legislate in that policy area to the furtherance of the internal market ... 12, who states that the “exercise of fiscal sovereignty” is subordinate to the imperatives of the internal market; ...
As a consequence, the ECJ has the difficult task of reconciling the consequences of the fiscal sovereignty retained by EU Member States with the obligations flowing from EU law (an internal market without frontiers).