Lang / Pistone / Rust CJEU - Recent Developments in Direct Taxation 2017

Series on Internatonal Tax Law, Volume 110
1. Auflage 2018
ISBN: 978-3-7094-0956-5
Verlag: Linde Verlag Ges.m.b.H.
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, Band 110, 248 Seiten

Reihe: Schriftenreihe zum Internationalen Steuerrecht

CJEU - The most important cases in the field of direct taxation A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners.This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

Autoren/Hrsg.

Lang, Michael

Pistone, Pasquale

Rust, Alexander

Schuch, Josef

Staringer, Claus

Storck, Alfred

Inhaltsverzeichnis

1;Preface;5
2;List of Authors;8
3;Austria: CJEU Recent Case from Austria – Austria / Germany (C-648/15);12
4;Belgium: CJEU Recent Cases: Wereldhave (C-448/15), Fairness Tax (C-68/15), Argenta Spaarbank (C-39/16) and Van der Weegen and Others (C-580/15);22
5;Denmark: The Masco Denmark Case (C-593/14) and Pending Cases on Group Consolidation (C-650/16 and C-28/17);46
6;France: Recent and Pending Cases: Euro Park Service and Eqiom (C-14/16 and C-6/16), Jacob and Marc Lassus (C-327/16 and C-421/16), AFEP (C-365/16), Picart (C-355/16), and de Lobkowicz (C-690/15);52
7;Germany I: Deister Holding (C-504/16), Juhler Holding (C-613/16), GS (C-440/17) and Eschenbrenner (C-496/15);84
8;Germany II: Bechtel & Bechtel (C-20/16), X (C-135/17) and EV (C-685/16);101
9;Italy: Cases on the application of the ne bis in idem principle, Menci (C-524/15) Orsi and Baldetti (C-217/15 and C-350/15) and Bisignani (C-125/17) on Italian Reporting Obligations;117
10;Luxembourg: Fundamental rights in the era of information exchange – The Berlioz case (C-682/15);137
11;The Netherlands I: Köln-Aktienfonds Deka (C-156/17): Refund of dividend withholding tax for a foreign investment fund;162
12;The Netherlands II: Pending Case: Zyla (C-272/17): Schumacker-Doctrine and Social SecurityContributions;195
13;Portugal: Secil (C-464/14) and Commission v Portugal (C-503/14);209
14;United Kingdom: Trustees of the BT Pension Scheme v HMRC, The Queen, on the application of the Gibraltar Betting and Gaming Association’s Ltd v HMRC and Stephen Fisher, Anne Fisher and Peter Fisher v HMRC;223
15;Series on International Tax Law;233

Über Autor(innen)

Schuch, Josef
ist Professor am Institut für Österreichisches und Internationales Steuerrecht der WU (Wirtschaftsuniversität Wien) sowie Steuerberater und Partner bei Deloitte in Wien.

Staringer, Claus
ist Professor am Institut für Österreichisches und Internationales Steuerrecht der WU (Wirtschaftsuniversität Wien) und Partner bei Freshfields Bruckhaus Deringer.

Pistone, Pasquale
a.o. Professor für Steuerrecht an der Universität von Salerno, Jean Monnet ad personam Chair für Europäisches Steuerrecht und Steuerpolitik an der Wirtschaftsuniversität Wien, Institut für Österreichisches und Internationales Steuerrecht und Academic Chairman des IBFD.

Lang, Michael
Professor und Vorstand des Instituts für Österreichisches und Internationales Steuerrecht und Vizerektor der WU; wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law der WU; Sprecher des Doktorandenkollegs „Doctoral Program in International Business Taxation (DIBT)“ der WU; Schriftleiter der Fachzeitschrift „Steuer und Wirtschaft International (SWI)“, Präsident der International Fiscal Association (IFA) Österreich.

Rust, Alexander
ist Professor am Institut für Österreichisches und Internationales Steuerrecht der WU (Wirtschaftsuniversität Wien).

Storck, Alfred
Visiting professor at the Institute for Austrian and International Tax Law at WU Wien and former honorary professor for company taxation and managerial finance at the Institute of Accounting, Controlling and Auditing (ACA) at the University of St. Gallen/Switzerland. Co-Chairman of the Board of Directors of the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at Vienna University of Economics and Business (WU).