The direct tax law of Member States of the European Union is influenced by a vast body of judgments of the European Court of Justice applying either the Treaty of the European Community or the EC harmonization directives. One may now speak in that respect of a European tax law.
This book, based on a report drafted at the request of the European Parliament, analyses the Court's rulings and their influence on the domestic tax law of the Member States.
It is divided in three titles.
The first title describes the institutional framework of the EU and the legal context in which the Court decides on its cases. The basic elements of the international tax systems of the Member States are briefly recalled, as well as the EC Treaty provisions and secondary legislation relevant for direct taxation.
In the second title, the Court's judgments in the area of direct taxation are analysed. The cases have been divided in three main categories, viz. taxation of individuals, taxation of companies and taxation of company shareholders.
This title includes also, for each type of cases, an attempt to describe implementation of the Court's case-law by Member States. Particular attention is given to Member States whose legislations have been directly assessed by Court decisions as to their compatibility with EC law.
In the third title, an overview of the existing secondary legislation concerning direct taxation (Directives and Regulations) - and the case-law pertaining to it - is given, as well as a presentation of the most important initiatives of the European Commission in this area.
Finally, provisional conclusions are drawn on the manner in which the development of the Court's case-law influences the direct tax systems of the Member States.
Il n'y a pas encore de discussion sur ce livre
Soyez le premier à en lancer une !
Les meilleurs albums, romans, documentaires, BD à offrir aux petits et aux plus grands
Il n'est pas trop tard pour les découvrir... ou les offrir !
Bird découvre que sa mère n'est autre que la poétesse dissidente Margaret Miu...
Inspirée d’une histoire vraie, cette BD apporte des conseils et des solutions pour sortir de l'isolement
