- Häftad (Paperback / softback)
- Antal sidor
- LAP Lambert Academic Publishing
- black & white illustrations
- 229 x 152 x 4 mm
- Antal komponenter
- 100 g
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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?589Skickas 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.
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Fler böcker av 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...