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Ecj - Recent Developments In Direct Taxation

by Josef Schuch e Michael Lang

234,53€ + 10% CARD

 A growing number of cases pending before trhe European Court of Justice (ECJ) concern the fundamental freedoms and direct taxation. This book scrutinises the national background of the most important of these cases and examines possible infringements of fundamental freedoms. The focus of each analysis is on the questions submitted to the ECJ by the national courts. Moreover, where available, the opinion of the Advocate General is discussed. The cases are presented by esteemed national and European tax law experts. This book goes to the heart of the national tax systems, exposing hidden obstacles to fundamental freedoms.
ENGLISH

Tax Avoidance And The Ec Treaty Freedoms - A Study Of The Limitations Under European Law To The Prevention Of Tax Aviodance

by Dennis Webber

294,15€ + 10% CARD

 This unique book investigates the extent tot which a taxpayer may invoke the freedom of movement within the Community in order to avoid national direct taxes. A Member State''s right to protect its taxing authority and tax jurisdiction may collide with a Union citizen''s right to free movement under Community law. The author shows what at the national level is viewed as abuse may often be viewed from an EC law perspective as invoking the Treaty freedoms. As his starting point, the author describes relevant Community law as it stands at present, whereby Member States are exclusively authorized to determine the types, tax bases, rates, and procedural aspects of direct taxes. He goes on to examine the possibilities offered by primary EC law to cross-border taxpayers who seek to avoid tax, basing his presentation on an in-depth analysis of the tax and non-tax case law of the Court of Justice of the European Communities. Among the issues raised in the course of the analysis are the following: applicability of each of the freedoms of the citizen, of goods, of workers, of establishment, of services, and of capital; tests entailed by Community law: the economic activity test, the artificiality test, and the substance test; the extent to which holding and letterbox companies may invoke the freedom of movement; and the fiscal cohesion justification. The author describes the implicit concept of avoidance that the Court apparently uses by examining its tax and non-tax decisions in avoidance-like cases, thus offering a valuable discussion of whether the anti-abuse doctrine development by the Court is a principle of Community law. In its thorough investigation of a major current manifestation of the emblematic conflict between state taxing authority and personal freedom, this thoughtful and well-researched analysis will be of great value to tax professionals, officials, and academics not only on Europe but wherever this fundamental problem in tax law applies.
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Direct Taxation In Relation To The Freedom Of Establishment And The Free Movement Of Capital

by Mattias Dalhberg

247,78€ + 10% CARD

 Direct taxation is considered as an area within the almost exclusive competence of the individual Member States of the European Union. Some politicians believe that if the European Union intervenes in the tax systems of the Member States, the financing of the public sector of the Member States could be at risk. Even against this background, however, the European Union has exercised considerable influence in the area of direct taxation of Member States. Despite the fact that unanimity among the Member States is required to reach a Community decision in the area of direct taxation, it is now clear that the European Union has gained legal competence in the field. The adoption of pertinent directives is clear evidence of that. Of greater significance, however, is the increasing number of cases in which the European Court of Justice decides that specific elements of national tax legislation are in breach of fundamental freedoms provided for in the EC Treaty.This major new study analyses the case-law of the European Court of Justice on the freedom of establishment and the free movement of capital in matters of direct taxation. The author identifies two areas where cases from the European Court of Justice are especially important: what constitutes discrimination, and which circumstances may justify such discrimination. Among his specific approaches to the complex issues involved may be noted the following:<ul><li>• the Court''s interpretation of discrimination and restriction, both in general and in particular regarding the freedom of establishment and the free movement of capital;</li><li>• the grounds of justification, according to the rule-of-reason doctrine, accepted by the Court, such as the prevention of tax abuse, the preservation of • fiscal coherence, the effectiveness of fiscal supervision, and the fiscal principle of territoriality;</li><li>• grounds rejected by the Court, such as lack of harmonisation, counterbalancing advantages, a new form of establishment being seen as subject to equal • • treatment, lack of Community competence in the field of tax treaty law, and the protection of tax revenue;</li><li>• the characteristics of national legislation on direct taxation that the Court has found to be in breach of the freedom of establishment and the free • movement of capital;</li><li>• the neutrality between different forms of establishment, in the form of either a branch or a subsidiary (the pending Marks & Spencer case is subject to • a thorough analysis in this respect);</li><li>• the degree of convergence between the freedom of establishment and the free movement of capital, especially in cases on direct taxation; and</li><li>• the territorial extension of the free movement of capital.</li></ul>Direct Taxation in Relation to the Freedom of Establishment and the Free Movement of Capital uncovers the present principal standpoints of the Court, how those standpoints have evolved, and how they are likely to develop in the coming years. As all proposals on unified corporate taxation of the European Union must consider the findings of the European Court of Justice on the compatibility of national tax legislation with Community law, and as individual Member States must consider and follow the case-law of the European Court of Justice when revising old tax legislation and adopting new legislation in this area, the significance of this penetrating analysis cannot be underestimated. It will be of immeasurable value not only to European policymakers and tax lawyers, but to tax and business lawyers worldwide engaged in European commerce.
ENGLISH

Wto And Direct Taxation

by Judith Herdin e Michael Lang

495,55€ + 10% CARD

 WTO Law and Direct Taxation are linked in numerous ways. The WTO Agreements, thereof especially the GATT and GATS Agreements, contain several explicit provisions on the subject of direct taxes or even on its delimitation from Tax Treaty Law. To some extent, the scope of application of WTO Law has been broadened by case law to comprise also direct taxes. This entails overlappings particularly with regard to the law of subsidies, prohibitions of discrimination, and most-favoured-nation obligations.This book highlights increasingly relevant interdependencies between WTO Law and Direct Taxation from the viewpoint of 21 States. Special emphasis is placed on the conformity of national taxes on profits with WTO Law as well as on specifics of interpretation in several Member States. 21 National Reports from nearly all EU countries as well as Colombia, Israel, New Zealand, Norway and the USA dealt with this topic and were compiled and published in this volume. Additionally, a General Report prepared by Servatius van Thiel summarises the results of the National Reports. Moreover, experts in this field joining the Conference among them Reuven Avi-Yonah, Michael Lennard and Raymond Luja have volunteered contributions dealing with specific problems of WTO and Direct Taxation.
ENGLISH

Establishments In European Vat

by Madeleine Merkx

204,05€ + 10% CARD

 Drawing on EU VAT implementing regulations, ECJ case law, and national case law, this ground-breaking book provides the first in-depth, coherent legal analysis of how the massively changed circumstances of the last two decades affect the EU VAT Directive, in particular the interpretation of its four specified types of establishment: place of establishment, fixed establishment, permanent address, and usual residence. Recognising that a consistent interpretation of types of establishment is of the utmost importance in ensuring avoidance of double or non-taxation, the author sheds clear light on such VAT issues as the following:<ul><li>• the concept of fair distribution of taxing powers in VAT;</li><li>• role of the neutrality principle;</li><li>• legal certainty in VAT;</li><li>• place of business for a legal entity or partnership, for a natural person, for a VAT group;</li><li>• beginning and ending of a fixed establishment;</li><li>• the ‘purchase’ fixed establishment;</li><li>• meaning of ‘permanent address’ and ‘usual residence’;</li><li>• the position of the VAT entrepreneur with more than one fixed establishment across jurisdictions;</li><li>• whether supplies exchanged between establishments are taxable;</li><li>• administrative simplicity and efficiency;</li><li>• VAT audits and the prevention of fraud;</li><li>• the intervention rule and the reverse charge mechanism;</li><li>• right to deduct VAT for businesses with multiple establishments; and</li><li>• cross-border VAT grouping and fixed establishment.</li></ul>Thoroughly explained are exceptions that take precedence over the general rules, such as provisions regarding: immovable property; transport services; services relating to cultural, artistic, sporting, scientific, educational, entertainment, or similar activities; restaurant and catering services; electronically supplied services; transfers and assignments of intellectual property rights; advertising services; certain consulting services; banking, financial and insurance transactions; natural gas and electricity distribution; telecommunication services; and broadcasting services. As the first truly authoritative resource on a topic of increasing importance in international tax - a key topic for businesses, tax authorities, tax advisors, and government regulators - this book will be warmly welcomed by all professionals working with taxation in legal practice, business, academe, and government.
ENGLISH

Compatibility Of Anti-Abuse Provisions In Tax Treaties With Ec Law - The Compatibility Of Anti-Abuse Provisions In Tax Treaties With Ec Law

347,15€ + 10% CARD

 The impact of the European Community and European Community law on taxation has become increasingly important. This text focuses on the question of whether anti-abuse provisions in tax treaties may be in conflict with EC law, especially the fundamental freedoms contained in the EC Treaty.
ENGLISH

Principle Of Equality In European Taxation - The Principle Of Equality In European Taxation

321,98€ + 10% CARD

 The principles of equality and non-discrimination are a cornerstone of constitutional law and of international and European human rights law. This book examines how these principles influence the tax regimes of eight European jurisdictions.
ENGLISH

Impact Of Community Law On Tax Treaties - Issues And Solutions

by Pasquale Pistone

355,10€ + 10% CARD

 Dr. Pistone discusses such matters as: how Member States must comply with EC law as they apply their tax treaties; how EC law regulates cross-border tax issues within the Community; and how EC law affects tax treaties between EU Member States and third countries.
ENGLISH

Entrepreneurship Concept In A European Comparative Law Perspective

by Rene Offermanns

345,83€ + 10% CARD

 This study of entrepreneurship in Europe is a greatly expanded and updated version of the author's thesis published in 1996. Its analysis focuses on "bottlenecks" and cross-border problems confronting European entrepreneurs in the areas of income tax, corporate income tax, and value-added tax.
ENGLISH

Settlement Of Disputes In Tax Treaty Law

by Mario Zuger e Michael Lang

394,85€ + 10% CARD

 In a world of tight legal and economic networks, tax disputes are on the increase. This volume debates various dispute settlement vehicles as well as possible future developments.
ENGLISH

Tax Competition And Eu Law

by Carlo Pinto

384,25€ + 10% CARD

 Sovereign states commonly use tax incentives in order to attract investment and capital from abroad; despite the harmful effects. This volume builds an authoritative synthesis and proposal in its detailed discussions of all aspects of the theory and practice of tax competition.
ENGLISH

Cfc Legislation, Tax Treaties And Ec Law

429,30€ + 10% CARD

 CFC legislations are common to most OECD Member States. They are introduced to combat tax evasion by shifting profits to corporations situated in low tax jurisdictions. Without the introduction of CFC legislations, residents are free to set up corporations abroad to lower their tax burden. The reason is the shielding effect of non-resident corporations. Thus, especially high tax countries feel the need to deny the tax benefits of Controlled Foreign Corporations in low tax countries. 70 experts, including the National and General Reporters, convened for a joint conference on CFC legislations in Rust (Austria) from 3 ¿ 6 July 2003. 23 National Reports from nearly all EU countries as well as Australia, the Czech Republic, Estonia, Hungary, Israel, Lithuania, New Zealand and Norway deal with domestic CFC provisions and the influence of DTCs and EC law on CFC legislations. These National Reports and a summarizing General Report have been compiled and published in this volume.
ENGLISH

Tax Treaty Interpretation

329,93€ + 10% CARD

 This text is a detailed survey of tax treaty interpretation in the 15 EU states plus Norway, presented as 16 national reports by authorities from each country. It focuses on mastering the interplay between Community law and national law, especially as it affects the administration of tax law.
ENGLISH

Wyatt - 100 Pages 8.5" X 11" Personalized Name On Notebook College Ruled Line Paper

by Rwg

OUT OF STOCK OR NOT AVAILABLE

 College rule (also known as medium ruled paper) is the most common lined paper in use in the United States. It is generally used in middle school through to college and is also popular with adults. This is a good choice for teen or adult notebooks and composition books (known as exercise books outside the US).
ENGLISH

State Aid, Subsidy And Tax Incentives Under Eu And Wto Law

by Claire Micheau

OUT OF STOCK OR NOT AVAILABLE
ENGLISH

Tax Avoidance And The Ec Treaty Freedoms - A Study Of The Limitations Under European Law To The Prevention Of Tax Aviodance

by Dennis Webber

OUT OF STOCK OR NOT AVAILABLE

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