CJEU - Recent Developments in Direct Taxation 2015
Schriftenreihe IStR Band 100
1st Edition
Published on 21. July 2016
200 pages
978-3-7094-0820-9 (ISBN)
Available for download
Description
CJEU - 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.
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.
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Michael Lang | Pasquale Pistone | Alexander Rust
CJEU - Recent Developments in Direct Taxation 2015
Series on International Tax Law, Volume 100
Book
07/2016
1st Edition
Linde
€62.00
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Content
1 - Preface [Seite 5]
2 - List of Authors [Seite 6]
3 - Austria: CJEU Recent Cases - F.E. Familienprivatstiftung Eisenstadt and Finanzamt Linz [Seite 12]
4 - Belgium: Pending Cases [Seite 22]
5 - The Czech Republic: Preliminary ruling referred by the Czech Supreme Administrative Court - SKO-ENERGO C-43/14 [Seite 42]
6 - Denmark: Thin Capitalization Rules [Seite 53]
7 - Finland: C-122/15, C and the prohibition of age discrimination [Seite 60]
8 - Germany: Cases C-479/14 (Hünnebeck), C-123/15 (Feilen) and C-522/14 (Sparkasse Allgäu) - Inheritance Taxes, Exchange of Information and Bank Secrecy [Seite 70]
9 - Greece: Pending Cases at the CJEU on Direct Taxation for 2015 [Seite 81]
10 - Hungary: Berlington Hungary (C-98/14) [Seite 90]
11 - Italy: C-194/15 [Seite 104]
12 - Luxembourg: Tax Credit Denied to Residents with Exclusively Foreign Income (C-300/15, Kohll and Kohll-Schlesser) [Seite 113]
13 - The Netherlands I: Personal Circumstances of a Non-Resident Taxpayer with income from the Netherlands and Switzerland (Case C-283/15 [X.]) [Seite 127]
14 - The Netherlands II: Pending Case C-317/15, X [Seite 157]
15 - Portugal: Recent and Pending Cases [Seite 174]
16 - Spain: Appointment of Resident Fiscal Representatives by Non-Resident Pension Funds and Insurance Companies (Commission vs. Spain, C-678/11) [Seite 186]
17 - Sweden: The "Always-Somewhere Approach" in the light of Recent Case Law from the CJEU regarding Swedish Tax Rules [Seite 196]
2 - List of Authors [Seite 6]
3 - Austria: CJEU Recent Cases - F.E. Familienprivatstiftung Eisenstadt and Finanzamt Linz [Seite 12]
4 - Belgium: Pending Cases [Seite 22]
5 - The Czech Republic: Preliminary ruling referred by the Czech Supreme Administrative Court - SKO-ENERGO C-43/14 [Seite 42]
6 - Denmark: Thin Capitalization Rules [Seite 53]
7 - Finland: C-122/15, C and the prohibition of age discrimination [Seite 60]
8 - Germany: Cases C-479/14 (Hünnebeck), C-123/15 (Feilen) and C-522/14 (Sparkasse Allgäu) - Inheritance Taxes, Exchange of Information and Bank Secrecy [Seite 70]
9 - Greece: Pending Cases at the CJEU on Direct Taxation for 2015 [Seite 81]
10 - Hungary: Berlington Hungary (C-98/14) [Seite 90]
11 - Italy: C-194/15 [Seite 104]
12 - Luxembourg: Tax Credit Denied to Residents with Exclusively Foreign Income (C-300/15, Kohll and Kohll-Schlesser) [Seite 113]
13 - The Netherlands I: Personal Circumstances of a Non-Resident Taxpayer with income from the Netherlands and Switzerland (Case C-283/15 [X.]) [Seite 127]
14 - The Netherlands II: Pending Case C-317/15, X [Seite 157]
15 - Portugal: Recent and Pending Cases [Seite 174]
16 - Spain: Appointment of Resident Fiscal Representatives by Non-Resident Pension Funds and Insurance Companies (Commission vs. Spain, C-678/11) [Seite 186]
17 - Sweden: The "Always-Somewhere Approach" in the light of Recent Case Law from the CJEU regarding Swedish Tax Rules [Seite 196]
