Litigating EU tax law in international, national and non-EU national courts /

As EU tax law has become more and more complex and sophisticated in recent years, so has EU tax law litigation. The features of EU law and its own sources give rise to specific problems when litigating EU tax law not only before the Court of Justice of the European Union (ECJ) but also before EU nat...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor Corporativo: International Bureau of Fiscal Documentation
Otros Autores: Sarmiento, Daniel (Editor ), Jiménez-Valladolid de l'Hotellerie-Fallois, Domingo Jesús (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD, [2014]
Temas:
Taxation > Law and legislation > European Union countries.
International and municipal law > European Union countries.
Conflict of law > Taxation > European Union countries.
Law > European influences.
Droit international et droit interne > Pays de l'Union européenne.
International and municipal law
Law > European influences
Taxation > Law and legislation
Steuerrecht
Anwendung
Internationales Steuerrecht
European Union countries
Europäische Union.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • General Report / Daniel Sarmiento and Domingo J. Jiménez-Valladolid de L'Hotellerie-Fallois
  • Litigating EU Tax Law before the Court of Justice of the European Union : A European Commission Practitioner's Perspective / Wim Roels
  • Some Thoughts on the Judicial Application of EU Tax Law from an Italian Perspective / Guglielmo Maisto
  • The English Courts and the Application of EU Tax Law / Paul Farmer
  • EU National Courts and the Application of EU Tax Law : Finland / Timo Viherkenttä
  • Spanish Courts and the Application of EU Law / Guillermo Canalejo Lasarte and Ana Isabel Ron Elizalde
  • Taxation Issues under the GATT in the WTO Appellate Body Jurisprudence / Giorgio Sacerdoti
  • A Game of Snakes and Ladders : Tax Arbitration in an International and EU Setting / David Ramos Muñoz
  • The Outreach of EU Law in Direct Tax Law : A Brief Introduction / Cécile Brokelind
  • Turkish Courts and the Application of EU Tax Law / Billur Yalt
  • Two Different Stories on the Application of EU Tax Law : EU Courts Acting beyond the Scope of EU Tax Law and How Latin American Countries Have Received EU Tax Case Law / Adolfo Martín Jiménez
  • Introducing an EU Compliant Patent Box Regime in Swiss Tax Law : A Note on the Swiss Finance Department Interim Report of 17 May 2013 / Robert Danon
  • Application of EU Law in National Courts in the Mutual Relations between the Netherlands and the Netherlands' Associated Territories in the Field of Direct Taxation / Daniël S. Smit.

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