Litigating EU tax law in international, national and non-EU national courts /:
As EU tax law has become more and more complex and sophisticated in recent years, so has EU tax law litigation. The features of EU law and its own sources give rise to specific problems when litigating EU tax law not only before the Court of Justice of the European Union (ECJ) but also before EU nat...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam :
IBFD,
[2014]
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| Online-Zugang: | Volltext |
| Zusammenfassung: | As EU tax law has become more and more complex and sophisticated in recent years, so has EU tax law litigation. The features of EU law and its own sources give rise to specific problems when litigating EU tax law not only before the Court of Justice of the European Union (ECJ) but also before EU national courts. Additionally, the relevance of EU tax law has expanded outside the EU borders, inspiring tax litigation before national courts of non-EU states as well as before international courts. This book is the result of the 7th GREIT Conference held in September 2012 in Madrid at the Instituto de Empresa (IE). The book analyses the problems and challenges faced by taxpayers when litigating EU tax law from a comparative perspective, dealing not only with purely national issues but also with the influence of EU tax law in tax litigation in international scenarios. This book is divided into four main parts. The first part focuses on EU tax law litigation before the ECJ, analysing the functioning of the litigation services of the European Commission and the remedies and procedures when dealing with infringements from the Member States. In the second part the position of EU national courts when applying EU tax law is examined comparing the approach followed by courts of four EU jurisdictions. Part three deals with the influence of EU tax law in litigation before international courts and in international arbitration. Finally, part four looks at the approach followed by non-EU national courts when applying and interpreting EU tax law. |
| Beschreibung: | Based on papers presented at the 7th GREIT Conference held in September 2012 in Madrid at the Instituto de Empresa. |
| Beschreibung: | 1 online resource (xiv, 316 pages) |
| ISBN: | 9789087222185 9087222181 |
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| 505 | 0 | |a General Report / Daniel Sarmiento and Domingo J. Jiménez-Valladolid de L'Hotellerie-Fallois -- Litigating EU Tax Law before the Court of Justice of the European Union : A European Commission Practitioner's Perspective / Wim Roels -- Some Thoughts on the Judicial Application of EU Tax Law from an Italian Perspective / Guglielmo Maisto -- The English Courts and the Application of EU Tax Law / Paul Farmer -- EU National Courts and the Application of EU Tax Law : Finland / Timo Viherkenttä -- Spanish Courts and the Application of EU Law / Guillermo Canalejo Lasarte and Ana Isabel Ron Elizalde -- Taxation Issues under the GATT in the WTO Appellate Body Jurisprudence / Giorgio Sacerdoti -- A Game of Snakes and Ladders : Tax Arbitration in an International and EU Setting / David Ramos Muñoz -- The Outreach of EU Law in Direct Tax Law : A Brief Introduction / Cécile Brokelind -- Turkish Courts and the Application of EU Tax Law / Billur Yalt -- Two Different Stories on the Application of EU Tax Law : EU Courts Acting beyond the Scope of EU Tax Law and How Latin American Countries Have Received EU Tax Case Law / Adolfo Martín Jiménez -- Introducing an EU Compliant Patent Box Regime in Swiss Tax Law : A Note on the Swiss Finance Department Interim Report of 17 May 2013 / Robert Danon -- Application of EU Law in National Courts in the Mutual Relations between the Netherlands and the Netherlands' Associated Territories in the Field of Direct Taxation / Daniël S. Smit. | |
| 520 | |a As EU tax law has become more and more complex and sophisticated in recent years, so has EU tax law litigation. The features of EU law and its own sources give rise to specific problems when litigating EU tax law not only before the Court of Justice of the European Union (ECJ) but also before EU national courts. Additionally, the relevance of EU tax law has expanded outside the EU borders, inspiring tax litigation before national courts of non-EU states as well as before international courts. This book is the result of the 7th GREIT Conference held in September 2012 in Madrid at the Instituto de Empresa (IE). The book analyses the problems and challenges faced by taxpayers when litigating EU tax law from a comparative perspective, dealing not only with purely national issues but also with the influence of EU tax law in tax litigation in international scenarios. This book is divided into four main parts. The first part focuses on EU tax law litigation before the ECJ, analysing the functioning of the litigation services of the European Commission and the remedies and procedures when dealing with infringements from the Member States. In the second part the position of EU national courts when applying EU tax law is examined comparing the approach followed by courts of four EU jurisdictions. Part three deals with the influence of EU tax law in litigation before international courts and in international arbitration. Finally, part four looks at the approach followed by non-EU national courts when applying and interpreting EU tax law. | ||
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| contents | General Report / Daniel Sarmiento and Domingo J. Jiménez-Valladolid de L'Hotellerie-Fallois -- Litigating EU Tax Law before the Court of Justice of the European Union : A European Commission Practitioner's Perspective / Wim Roels -- Some Thoughts on the Judicial Application of EU Tax Law from an Italian Perspective / Guglielmo Maisto -- The English Courts and the Application of EU Tax Law / Paul Farmer -- EU National Courts and the Application of EU Tax Law : Finland / Timo Viherkenttä -- Spanish Courts and the Application of EU Law / Guillermo Canalejo Lasarte and Ana Isabel Ron Elizalde -- Taxation Issues under the GATT in the WTO Appellate Body Jurisprudence / Giorgio Sacerdoti -- A Game of Snakes and Ladders : Tax Arbitration in an International and EU Setting / David Ramos Muñoz -- The Outreach of EU Law in Direct Tax Law : A Brief Introduction / Cécile Brokelind -- Turkish Courts and the Application of EU Tax Law / Billur Yalt -- Two Different Stories on the Application of EU Tax Law : EU Courts Acting beyond the Scope of EU Tax Law and How Latin American Countries Have Received EU Tax Case Law / Adolfo Martín Jiménez -- Introducing an EU Compliant Patent Box Regime in Swiss Tax Law : A Note on the Swiss Finance Department Interim Report of 17 May 2013 / Robert Danon -- Application of EU Law in National Courts in the Mutual Relations between the Netherlands and the Netherlands' Associated Territories in the Field of Direct Taxation / Daniël S. Smit. |
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| spelling | Litigating EU tax law in international, national and non-EU national courts / editors: Daniel Sarmiento, Domingo J. Jiménez-Valladolid de L'Hotellerie-Fallois. Amsterdam : IBFD, [2014] 1 online resource (xiv, 316 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Based on papers presented at the 7th GREIT Conference held in September 2012 in Madrid at the Instituto de Empresa. General Report / Daniel Sarmiento and Domingo J. Jiménez-Valladolid de L'Hotellerie-Fallois -- Litigating EU Tax Law before the Court of Justice of the European Union : A European Commission Practitioner's Perspective / Wim Roels -- Some Thoughts on the Judicial Application of EU Tax Law from an Italian Perspective / Guglielmo Maisto -- The English Courts and the Application of EU Tax Law / Paul Farmer -- EU National Courts and the Application of EU Tax Law : Finland / Timo Viherkenttä -- Spanish Courts and the Application of EU Law / Guillermo Canalejo Lasarte and Ana Isabel Ron Elizalde -- Taxation Issues under the GATT in the WTO Appellate Body Jurisprudence / Giorgio Sacerdoti -- A Game of Snakes and Ladders : Tax Arbitration in an International and EU Setting / David Ramos Muñoz -- The Outreach of EU Law in Direct Tax Law : A Brief Introduction / Cécile Brokelind -- Turkish Courts and the Application of EU Tax Law / Billur Yalt -- Two Different Stories on the Application of EU Tax Law : EU Courts Acting beyond the Scope of EU Tax Law and How Latin American Countries Have Received EU Tax Case Law / Adolfo Martín Jiménez -- Introducing an EU Compliant Patent Box Regime in Swiss Tax Law : A Note on the Swiss Finance Department Interim Report of 17 May 2013 / Robert Danon -- Application of EU Law in National Courts in the Mutual Relations between the Netherlands and the Netherlands' Associated Territories in the Field of Direct Taxation / Daniël S. Smit. As EU tax law has become more and more complex and sophisticated in recent years, so has EU tax law litigation. The features of EU law and its own sources give rise to specific problems when litigating EU tax law not only before the Court of Justice of the European Union (ECJ) but also before EU national courts. Additionally, the relevance of EU tax law has expanded outside the EU borders, inspiring tax litigation before national courts of non-EU states as well as before international courts. This book is the result of the 7th GREIT Conference held in September 2012 in Madrid at the Instituto de Empresa (IE). The book analyses the problems and challenges faced by taxpayers when litigating EU tax law from a comparative perspective, dealing not only with purely national issues but also with the influence of EU tax law in tax litigation in international scenarios. This book is divided into four main parts. The first part focuses on EU tax law litigation before the ECJ, analysing the functioning of the litigation services of the European Commission and the remedies and procedures when dealing with infringements from the Member States. In the second part the position of EU national courts when applying EU tax law is examined comparing the approach followed by courts of four EU jurisdictions. Part three deals with the influence of EU tax law in litigation before international courts and in international arbitration. Finally, part four looks at the approach followed by non-EU national courts when applying and interpreting EU tax law. Print version record. Taxation Law and legislation European Union countries. International and municipal law European Union countries. Conflict of law Taxation European Union countries. Law European influences. http://id.loc.gov/authorities/subjects/sh2003009809 Droit international et droit interne Pays de l'Union européenne. International and municipal law fast Law European influences fast Taxation Law and legislation fast European Union countries fast Steuerrecht gnd http://d-nb.info/gnd/4116614-0 Anwendung gnd http://d-nb.info/gnd/4196864-5 Internationales Steuerrecht gnd http://d-nb.info/gnd/4027451-2 Europäische Union. gnd Sarmiento, Daniel, editor. Jiménez-Valladolid de l'Hotellerie-Fallois, Domingo Jesús, editor. International Bureau of Fiscal Documentation. http://id.loc.gov/authorities/names/n50074574 has work: Litigating EU tax law in international, national and non national courts (Text) https://id.oclc.org/worldcat/entity/E39PCGQQKBMrhFDHRFYVxGWggC https://id.oclc.org/worldcat/ontology/hasWork Print version: Litigating EU tax law in international, national and non-EU national courts. Amsterdam : IBFD, [2014] 9789087222178 (DLC) 2014383025 (OCoLC)882463845 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1621832 Volltext |
| spellingShingle | Litigating EU tax law in international, national and non-EU national courts / General Report / Daniel Sarmiento and Domingo J. Jiménez-Valladolid de L'Hotellerie-Fallois -- Litigating EU Tax Law before the Court of Justice of the European Union : A European Commission Practitioner's Perspective / Wim Roels -- Some Thoughts on the Judicial Application of EU Tax Law from an Italian Perspective / Guglielmo Maisto -- The English Courts and the Application of EU Tax Law / Paul Farmer -- EU National Courts and the Application of EU Tax Law : Finland / Timo Viherkenttä -- Spanish Courts and the Application of EU Law / Guillermo Canalejo Lasarte and Ana Isabel Ron Elizalde -- Taxation Issues under the GATT in the WTO Appellate Body Jurisprudence / Giorgio Sacerdoti -- A Game of Snakes and Ladders : Tax Arbitration in an International and EU Setting / David Ramos Muñoz -- The Outreach of EU Law in Direct Tax Law : A Brief Introduction / Cécile Brokelind -- Turkish Courts and the Application of EU Tax Law / Billur Yalt -- Two Different Stories on the Application of EU Tax Law : EU Courts Acting beyond the Scope of EU Tax Law and How Latin American Countries Have Received EU Tax Case Law / Adolfo Martín Jiménez -- Introducing an EU Compliant Patent Box Regime in Swiss Tax Law : A Note on the Swiss Finance Department Interim Report of 17 May 2013 / Robert Danon -- Application of EU Law in National Courts in the Mutual Relations between the Netherlands and the Netherlands' Associated Territories in the Field of Direct Taxation / Daniël S. Smit. Taxation Law and legislation European Union countries. International and municipal law European Union countries. Conflict of law Taxation European Union countries. Law European influences. http://id.loc.gov/authorities/subjects/sh2003009809 Droit international et droit interne Pays de l'Union européenne. International and municipal law fast Law European influences fast Taxation Law and legislation fast Steuerrecht gnd http://d-nb.info/gnd/4116614-0 Anwendung gnd http://d-nb.info/gnd/4196864-5 Internationales Steuerrecht gnd http://d-nb.info/gnd/4027451-2 |
| subject_GND | http://id.loc.gov/authorities/subjects/sh2003009809 http://d-nb.info/gnd/4116614-0 http://d-nb.info/gnd/4196864-5 http://d-nb.info/gnd/4027451-2 |
| title | Litigating EU tax law in international, national and non-EU national courts / |
| title_auth | Litigating EU tax law in international, national and non-EU national courts / |
| title_exact_search | Litigating EU tax law in international, national and non-EU national courts / |
| title_full | Litigating EU tax law in international, national and non-EU national courts / editors: Daniel Sarmiento, Domingo J. Jiménez-Valladolid de L'Hotellerie-Fallois. |
| title_fullStr | Litigating EU tax law in international, national and non-EU national courts / editors: Daniel Sarmiento, Domingo J. Jiménez-Valladolid de L'Hotellerie-Fallois. |
| title_full_unstemmed | Litigating EU tax law in international, national and non-EU national courts / editors: Daniel Sarmiento, Domingo J. Jiménez-Valladolid de L'Hotellerie-Fallois. |
| title_short | Litigating EU tax law in international, national and non-EU national courts / |
| title_sort | litigating eu tax law in international national and non eu national courts |
| topic | Taxation Law and legislation European Union countries. International and municipal law European Union countries. Conflict of law Taxation European Union countries. Law European influences. http://id.loc.gov/authorities/subjects/sh2003009809 Droit international et droit interne Pays de l'Union européenne. International and municipal law fast Law European influences fast Taxation Law and legislation fast Steuerrecht gnd http://d-nb.info/gnd/4116614-0 Anwendung gnd http://d-nb.info/gnd/4196864-5 Internationales Steuerrecht gnd http://d-nb.info/gnd/4027451-2 |
| topic_facet | Taxation Law and legislation European Union countries. International and municipal law European Union countries. Conflict of law Taxation European Union countries. Law European influences. Droit international et droit interne Pays de l'Union européenne. International and municipal law Law European influences Taxation Law and legislation European Union countries Steuerrecht Anwendung Internationales Steuerrecht Europäische Union. |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1621832 |
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