Directory of EC case law on direct taxation

著者

    • Barents, R.

書誌事項

Directory of EC case law on direct taxation

René Barents

Kluwer Law International , Sold and distributed in North, Central and South America by Aspen Publishers, c2009

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注記

Includes index

内容説明・目次

内容説明

EC tax practitioners often find it difficult to locate specific references to precise subjects in the case law. Applying the approach he successfully employed in Kluwer's Directory on EC Case Law on Competition and Directory on EC Case Law on State Aids, Rene Barents overcomes that difficulty by presenting a collection of case law extracts sorted by key subject areas under the following major topics: * Fiscal Sovereignty and Community Law; * Direct Taxation and Free Movement; * Restrictions on Free Movement by Tax Measures; * Restrictions Resulting from Disparities between National Tax Systems; * Comparable and Incomparable Tax Situations; * Justifications of Restrictions on Free Movement by Direct Taxation; * Free Movement and Direct Taxation of Natural Persons; and * Free Movement and Direct Taxation of Companies and Shareholders. Given this directory's streamlined accessibility to the relevant case law, EC tax specialists will refer to it often and quickly classify it as an indispensable resource.

目次

1. Fiscal Sovereignty and Community Law 2. Direct Taxation and Free Movement 3. Restrictions on Free Movement by Tax Measures 4. Restrictions Resulting from Disparities between National Tax Systems 5.Comparable and Incomparable Tax Situations 6. Justifications of Restrictions on Free Movement by Direct Taxation 7. Free Movement and Direct Taxation of Natural Persons 8. Free Movement and Direct Taxation of Companies and Shareholders. List of Judgments of The Court of Justice on Direct Taxation

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