ECJ - recent developments in direct taxation 2014:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | German |
| Veröffentlicht: |
Wien
Linde
2015
|
| Schriftenreihe: | Series on international tax law
91 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 247 S. graph. Darst. |
| ISBN: | 3707333167 9783707333169 |
Internformat
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Datensatz im Suchindex
| _version_ | 1804153225088073730 |
|---|---|
| adam_text | Titel: ECJ - recent developments in direct taxation 2014
Autor: Lang, Michael
Jahr: 2015
Contents
Preface V
List of authors VII
Claus Staringer
ECJ Pending Cases from Austria - F.E. Familienprivatstiftung
Eisenstadt and Finanzamt Linz 1
Luc De Broe
The Belgian Cases 19
Daniel Gutmann
Advance Rulings and State Aid: Investigative Powers of the
EU Commission 31
Alexander Rust
Germany: Cases C-591/I3 (Commission v. Germany), C-241/14
(Bukovansky) and C-388/14 (Timac Agro) - Roll-over Relief, Most
Favoured Nation Treatment and Final Losses 41
Thomas Henze/Kathrin Petersen
Germany: Cases C-164/12 (DMC) and C-657/13 (Verder Lab Tee) -
Balanced Allocation of Taxing Rights as Justification for (Deferred)
Taxation ofHidden Reserves 51
Rita Szudoczky
Hungary: Hervis (C-385/12), Berlington Hungary (C-98/14), Delphi
Hungary (C-654/13) 65
Werner Haslehner
Advance Rulings and State Aid: Investigative Powers of the EU
Commission (T-258/14) 89
Frederik Zimmer
Norway: The Olsen Cases 109
Eric C. C. M. Kemmeren
The Netherlands: What Are the Right Comparators under Article 63
TFEU When Assessing a Dividend Withholding Tax Refund Claim? -
Cases C-10/14 (Miljoen), C-14/14 (X), and C-17/14 (Societe Generale) .... 121
Contents
Daniel Smit
Pending Case C-14/09, Kieback: Pro rata Application of the
Schumacker/Renneberg-Doctrine 169
Wlodzimierz Nykiel/Michal Wilk
Poland: C-190/12 Emerging Markets Series of DFA Investment Trust
Company 183
Ana Paula Dourado
Portugal: Exit Taxes on Individuais and Transfer of a Permanent
Establishment 197
Katia Cejie
The Hirvonen, the Pensioenfonds Metaal en Technie and the X AB v
Skatteverket Cases 205
Philip Baker
UK Cases 235
|
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| illustrated | Illustrated |
| indexdate | 2024-07-10T01:23:13Z |
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| isbn | 3707333167 9783707333169 |
| language | German |
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| physical | XII, 247 S. graph. Darst. |
| publishDate | 2015 |
| publishDateSearch | 2015 |
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| series | Series on international tax law |
| series2 | Series on international tax law |
| spelling | ECJ - recent developments in direct taxation 2014 ed. by Michael Lang ... European Court of Justice - recent developments in direct taxation 2014 Wien Linde 2015 XII, 247 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Series on international tax law 91 Europäischer Gerichtshof (DE-588)5103273-9 gnd rswk-swf Direkte Steuer (DE-588)4113322-5 gnd rswk-swf (DE-588)4153616-2 Fallsammlung gnd-content (DE-588)1071861417 Konferenzschrift gnd-content Europäischer Gerichtshof (DE-588)5103273-9 b Direkte Steuer (DE-588)4113322-5 s DE-604 Lang, Michael 1965- Sonstige (DE-588)130399523 oth Erscheint auch als Online-Ausgabe, EPUB 978-3-7094-0683-0 Erscheint auch als Online-Ausgabe, PDF 978-3-7094-0682-3 Series on international tax law 91 (DE-604)BV010669771 91 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027925946&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | ECJ - recent developments in direct taxation 2014 Series on international tax law Europäischer Gerichtshof (DE-588)5103273-9 gnd Direkte Steuer (DE-588)4113322-5 gnd |
| subject_GND | (DE-588)5103273-9 (DE-588)4113322-5 (DE-588)4153616-2 (DE-588)1071861417 |
| title | ECJ - recent developments in direct taxation 2014 |
| title_alt | European Court of Justice - recent developments in direct taxation 2014 |
| title_auth | ECJ - recent developments in direct taxation 2014 |
| title_exact_search | ECJ - recent developments in direct taxation 2014 |
| title_full | ECJ - recent developments in direct taxation 2014 ed. by Michael Lang ... |
| title_fullStr | ECJ - recent developments in direct taxation 2014 ed. by Michael Lang ... |
| title_full_unstemmed | ECJ - recent developments in direct taxation 2014 ed. by Michael Lang ... |
| title_short | ECJ - recent developments in direct taxation 2014 |
| title_sort | ecj recent developments in direct taxation 2014 |
| topic | Europäischer Gerichtshof (DE-588)5103273-9 gnd Direkte Steuer (DE-588)4113322-5 gnd |
| topic_facet | Europäischer Gerichtshof Direkte Steuer Fallsammlung Konferenzschrift |
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