[en] Every professional dealing with taxation in the European Union will greatly appreciate this extraordinarily useful book. Based on a high-level conference held at the University of Luxembourg in 2014, the book presents detailed expert summaries and analyses of landmark ECJ decisions in direct taxation, each case a starting point for the development of a specific doctrine. The depth of the analysis, as each author charts a way through the nuances of the Court’s arguments, allows the reader to gain an unparalleled understanding of changes in the relevant subsequent jurisprudence.
Research Center/Unit :
TaxInstitute ULiège
Disciplines :
Tax law
Author, co-author :
Richelle, Isabelle ; Université de Liège > HEC-Ecole de gestion : UER > Droit fiscal
Language :
English
Title :
Marks & Spencer: A Landmark Decision?
Alternative titles :
[en] Marks & Spencer: A Landmark Decision?
Publication date :
28 October 2015
Main work title :
Landmark Decisions of the ECJ in Direct Taxation
Main work alternative title :
[en] Landmark Decisions of the ECJ in Direct Taxation
Editor :
Haslehner, Werner
Kofler, Georg
Rust, Alexander
Publisher :
Wolters Kluwer, Alphen aan de Rijn, Netherlands
Edition :
Kluwer Law International
ISBN/EAN :
9789041166197
Collection name :
International Tax Conferences of the University of Luxermbourg Series Volume 4
Editors.
Contributors.
Preface and Acknowledgements.
CHAPTER 1 Objective Ability to Pay: The Gerritse Case Edoardo Traversa.
CHAPTER 2 Subjective Ability to Pay: Schumacker F. Alfredo García-Prats.
CHAPTER 3 Dividend Taxation: Outbound and Inbound (Verkooijen and ACT Group Litigation) Joachim Englisch.
CHAPTER 4 The Taxation of Permanent Establishments in the EU: Avoir Fiscal and Its Legacy Werner Haslehner
CHAPTER 5 Marks & Spencer: A Landmark Decision? Isabelle Richelle.
CHAPTER 6 Exit Taxation: De Lasteyrie du Saillant Kelly Stricklin-Coutinho .
CHAPTER 7 A Landmark Decision in the Field of Abuse: Cadbury Schweppes Stella Raventós.
CHAPTER 8 Bachmann: Does the Cohesion of the Tax System Justification Still Have a Right to Exist? Dennis Weber.
CHAPTER 9 Juridical Double Taxation: Kerckhaert and Morres Volker Heydt.
CHAPTER 10 Free Movement of Capital and Third Countries: Test Claimants in the FII Group Litigation Pasquale Pistone.
CHAPTER 11 The Taxation of Non-profit Organizations after Stauffer Anzhela Yevgenyeva.
Table of European Cases.
Index.
