Equality of Treatment by the Ecj Since the Marks and Spencer Case (häftad)
Format
Häftad (Paperback / softback)
Språk
Engelska
Antal sidor
60
Utgivningsdatum
2011-02-28
Förlag
LAP Lambert Academic Publishing
Illustrationer
black & white illustrations
Dimensioner
229 x 152 x 4 mm
Vikt
100 g
Antal komponenter
1
Komponenter
Paperback
ISBN
9783844312904
Equality of Treatment by the Ecj Since the Marks and Spencer Case (häftad)

Equality of Treatment by the Ecj Since the Marks and Spencer Case

Has the principle of equality in cross-border tax situations been abandoned by the Court?

Häftad Engelska, 2011-02-28
589
Skickas inom 10-15 vardagar.
Fri frakt inom Sverige för privatpersoner.
A dilemma faced by the Court was whether the treatment of domestic tax situations and cross-border tax situation should be the same. ECJ has several times expressed its opinions in respect of transfer of losses from one EU jurisdiction to another. The treatment of losses before and after the M&SII case is not the same due to the applicability of the extended rule of reason doctrine. The result of this was that the positions, which were more likely to be required to be treated equally within Bosal reasoning, were allowed to be treated differently. The Court has relaxed the criteria for the acceptance of justifications. In the Bosal case, the Court has rejected them purely on formal grounds. In the later cases, the Court has started accounting the fiscal interests of Member States, where their tax interests were involved; provided more in-depth analysis of grounds of public interest and introduced the possibility to invoke more than one justification; has started to respect the fiscal territorial jurisdiction of Member States, unless the issue of terminal losses arise.
Visa hela texten

Passar bra ihop

  1. Equality of Treatment by the Ecj Since the Marks and Spencer Case
  2. +
  3. ECJ - Recent Developments in Direct Taxation

De som köpt den här boken har ofta också köpt ECJ - Recent Developments in Direct Taxation av Michael Lang, Josef Schuch (inbunden).

Köp båda 2 för 2398 kr

Kundrecensioner

Har du läst boken? Sätt ditt betyg »

Fler böcker av Volodymyr Navrotskyy

  • Has Ukraine Achieved European Fair Trial Standards?

    Volodymyr Navrotskyy

    The dissertation is the author's analysis of the steps Ukraine is (not) undertaking in order to modify its legal system to make in conformity with European standards. The dissertation covers the issue of the right to fair trial in the period of 19...