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Your search keyword '"European Community law -- Interpretation and construction"' showing total 14 results
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14 results on '"European Community law -- Interpretation and construction"'

1. Tax neutrality in the exercise of the right of establishment within the EU and the funding of companies

Author

Novoa, Cesar Garcia

Subjects
Europe -- Tax policy, Neutrality -- Laws, regulations and rules, Tax planning -- Laws, regulations and rules, Market capitalization -- Methods, European Community law -- Interpretation and construction, Subsidiary corporations -- Finance, Subsidiary corporations -- Taxation, Government regulation, Company financing, Banking, finance and accounting industries, Business, Business, international, Law
Published
2010

2. Tax amnesties of EU Member States and their compatibility with EU law

Author

Traversa, Enrico

Subjects
Italy -- Tax policy, Belgium -- Tax policy, Portugal -- Tax policy, Greece -- Tax policy, Hungary -- Tax policy, Tax amnesty -- Laws, regulations and rules, Tax amnesty -- Comparative analysis, European Community law -- Interpretation and construction, Government regulation, Banking, finance and accounting industries, Business, Business, international, Law
Published
2010

3. Taxation of cross-border dividends and EC fundamental freedoms

Author

Englisch, Joachim

Subjects
Dividends -- Taxation, Dividends -- International aspects, European Community law -- Interpretation and construction, Liberty -- Laws, regulations and rules, Corporate income taxes -- Laws, regulations and rules, Company dividends, Government regulation, Banking, finance and accounting industries, Business, Business, international, Law, European Charter of Fundamental Rights, 2000, European Union -- Tax policy
Published
2010

5. Tax-free transfer of assets in Denmark to foreign companies

Author

Ronfeldt, Thomas and Werlauff, Erik

Subjects
Denmark -- Tax policy, Foreign business enterprises -- Securities, Foreign business enterprises -- Taxation, Stock transfer tax -- Laws, regulations and rules, European Community law -- Interpretation and construction, Tax law -- Interpretation and construction, Tax treaties -- Interpretation and construction, Company securities, Government regulation, Tax law, Banking, finance and accounting industries, Business, Business, international, Law, Denmark. Merger Taxation Act, European Union. Court of Justice of the European Communities -- Powers and duties, European Union. European Commission -- Tax policy
Abstract

The Danish Act that provides for tax-free conversion from a personally owned company to a company under corporate ownership can be made to a company domiciled in Europe or European Economic Community country other than Denmark violates the European Community law and therefore must be changed. Other details on the Danish VOL rules are discussed.

Published
2008

6. 'D'istortion of the common market? Analysis and future perspectives of the MFN clause within EC law

Author

Pimentel, Miguel Cortez

Subjects
European Community law -- Interpretation and construction, Tax policy -- Interpretation and construction, Government regulation, Banking, finance and accounting industries, Business, Business, international, Law, European Union -- Economic policy, European Union -- Laws, regulations and rules
Abstract

Analysis of European Union law, pertaining to relevance of most favoured nation status during taxation of European businesses, is presented.

Published
2006

7. Transfer pricing and Community Law: the SGI case

Author

Baker, Philip

Subjects
Belgium -- Tax policy, Holding companies -- Cases, European Community law -- Interpretation and construction, Transfer pricing -- Laws, regulations and rules, Company legal issue, Government regulation, Banking, finance and accounting industries, Business, Business, international, Law, European Union. Court of Justice of the European Communities -- Powers and duties
Published
2010

8. The need for tax clarity and the application of the Acte Clair doctrine to direct taxes

Author

Pistone, Pasquale

Subjects
European Community law -- Interpretation and construction, Tax law -- Management, Tax law, Company business management, Banking, finance and accounting industries, Business, Business, international, Law, European Union. Court of Justice of the European Communities -- Tax policy
Abstract

European tax law needs clarity on the indication of rights and obligations of taxpayers as the use of preliminary ruling procedures in direct taxes show some anomalies. A new phase of maturity of the European tax law relies more on national courts and the European Court of Justice should limit its statements regarding tax cases. The need for tax 'acte clair' is discussed.

Published
2007

9. German court rules switchover clause for income of European PE incompatible with EC law

Author

Rehfeld, Lars and Nolting, Andreas

Subjects
Germany -- Tax policy, European Community law -- Interpretation and construction, European Community law -- Public opinion, Domicile in taxation -- Laws, regulations and rules, Limited partnership -- Cases, Tax courts -- Beliefs, opinions and attitudes, Tax courts -- Powers and duties, Government regulation, Company legal issue, Banking, finance and accounting industries, Business, Business, international, Law
Published
2010

10. ECJ partially negates Spanish limitations period on recovery of taxes paid

Author

Gomez-Acebo, Ricardo and Minano, German

Subjects
Spain -- Tax policy, Limitation of actions -- Interpretation and construction, European Community law -- Interpretation and construction, Tax refunds -- Laws, regulations and rules, Tax refunds -- International aspects, Government regulation, Banking, finance and accounting industries, Business, Business, international, Law, European Union. Court of Justice of the European Communities -- Powers and duties
Published
2010

11. Consequences of ECJ decision

Author

Rainer, Anita

Subjects
Belgium -- Economic policy, European Community law -- Interpretation and construction, European Community law -- Economic aspects, Company legal issue, Banking, finance and accounting industries, Business, Business, international, Law, European Union. Court of Justice of the European Communities -- Cases, European Union. European Commission -- Economic policy
Abstract

Implications of verdict delivered by European Court of Justice in case pertaining to operation of Belgian Coordination Centres by the Belgain government are described.

Published
2006

12. AG rules on UK Thin Cap regime

Author

Tomsett, Eric

Subjects
European Community law -- Interpretation and construction, Government regulation, Banking, finance and accounting industries, Business, Business, international, Law, European Union -- Laws, regulations and rules
Abstract

Decision of AG Geelhoed on compatibility of the United Kingdom Thin Cap rules with European Community Law, in Test Claimants in the Thin Cap Group Litigation v. Commissioner of Inland Revenue,is discussed.

Published
2006

13. Dutch AG considers non-deductibility of cartel fines compatible with EC law

Author

Hurk, Hans van den and Korving, Jasper

Subjects
Netherlands -- Tax policy, Attorneys general -- Beliefs, opinions and attitudes, Tax penalties -- Laws, regulations and rules, Tax penalties -- Public opinion, European Community law -- Interpretation and construction, Cartels -- Taxation, Government regulation, Banking, finance and accounting industries, Business, Business, international, Law
Published
2010

14. ECJ rules Italian dividend withholding tax incompatible with EC law

Author

Hurk, Hans van den and Korving, Jasper

Subjects
Italy -- Tax policy, Withholding tax -- Laws, regulations and rules, Dividends -- Taxation, Tax law -- Interpretation and construction, European Community law -- Interpretation and construction, Company dividends, Tax law, Government regulation, Banking, finance and accounting industries, Business, Business, international, Law, European Union. Court of Justice of the European Communities -- Powers and duties
Published
2010

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