Nederlands
Nederland
Aanmelden
De tip van euro-boek.nl
Soortgelijke boeken
Andere boeken die eventueel grote overeenkomsten met dit boek kunnen hebben:
Zoekfuncties
boekentips
actueel
Advertentie
FILTER
- 0 resultaten
laagste prijs: 158,91 €, hoogste prijs: 3.250,99 €, gemiddelde prijs: 812,21 €
Comparative Fiscal Federalism: Comparing the European Court of Justice and the U.S. Supreme Court's Tax Jurisprudence (EUCOTAX Series on European Taxation Series Set) - Reuven Avi-Yonah, James Hines, Michael Lang
uitverkocht boek
(*)
Reuven Avi-Yonah, James Hines, Michael Lang:
Comparative Fiscal Federalism: Comparing the European Court of Justice and the U.S. Supreme Court's Tax Jurisprudence (EUCOTAX Series on European Taxation Series Set) - gebonden uitgave, pocketboek

ISBN: 9041125523

[SR: 8823936], Hardcover, [EAN: 9789041125521], Kluwer Law International, Kluwer Law International, Book, [PU: Kluwer Law International], Kluwer Law International, When one compares the recent line of cases decided by the European Court of Justice (ECJ) in the area of taxation to the US Supreme Court’s treatment of state taxes under the US Constitution, the difference is striking. In general, the Supreme Court has granted wide leeway to the states to adopt any tax system they wish, only striking down the most egregious cases of discrimination against out of state residents. In contrast, the ECJ interpreted the Treaty of Rome (the ‘constitution’ of the EU) aggressively to strike down numerous Member State income tax rules on the ground that they were discriminatory. On the face of it, this contrast is surprising. After all, the ECJ is dealing with fully sovereign countries, and taxation is one of the primary attributes of sovereignty. Moreover, the authority of the ECJ to strike down Member State direct taxes is unclear. The Treaty of Rome generally reserves competence in direct taxation to the Member States, and all EU-wide changes in direct taxation have to be approved unanimously by all 25 Member States. Nevertheless, the ECJ has since the 1980s interpreted the ‘four freedoms’ embodied in the Treaty of Rome (free movement of goods, services, persons and capital) to give it the authority to strike down direct tax measures that it views as incompatible with the freedoms. The Supreme Court, on the other hand, has clear authority under the Supremacy Clause to strike down state laws that are incompatible with the Constitution. As Justice Oliver Wendell Holmes observed, the US will not be hurt if the power to review federal laws were taken away from the Court, but it could not survive if the Court lost its power over state legislation. Moreover, the states are not fully sovereign, and (unlike Member States that are represented in the EU Council), are not even directly represented in Congress, so that the Court could strike down their laws without (in most cases) expecting an outcry from the other branches of the federal government. In light of the foregoing, Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court’s Tax Jurisprudence will focus on two intriguing aspects of importance to tax practitioners as well as policy makers: What is the explanation for the contrast? Given this divergence of political context, what can the ECJ and the Supreme Court learn from each other’s tax jurisprudence?

gebruikt boek Amazon.com
Ria Christie Collections
Gebraucht Verzendingskosten:Usually ships in 1-2 business days, exclusief verzendingskosten
Details...
(*) Uitverkocht betekent dat het boek is momenteel niet beschikbaar op elk van de bijbehorende platforms we zoeken.
Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court's Tax Jurisprudence (Eucotax Series on European Taxation) (European Universities Cooperating on Taxes) - Avi-Yonah/Hines/Lang
uitverkocht boek
(*)
Avi-Yonah/Hines/Lang:
Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court's Tax Jurisprudence (Eucotax Series on European Taxation) (European Universities Cooperating on Taxes) - gebonden uitgave, pocketboek

2008, ISBN: 9041125523

[SR: 7930174], Hardcover, [EAN: 9789041125521], Kluwer Law International, Kluwer Law International, Book, [PU: Kluwer Law International], 2008-07-01, Kluwer Law International, When one compares the recent line of cases decided by the European Court of Justice (ECJ) in the area of taxation to the US Supreme Court's treatment of state taxes under the US Constitution, the difference is striking. In general, the Supreme Court has granted wide leeway to the states to adopt any tax system they wish, only striking down the most egregious cases of discrimination against out of state residents. In contrast, the ECJ interpreted the "Treaty of Rome" (the 'constitution' of the EU) aggressively to strike down numerous Member State income tax rules on the ground that they were discriminatory. On the face of it, this contrast is surprising. After all, the ECJ is dealing with fully sovereign countries, and taxation is one of the primary attributes of sovereignty. Moreover, the authority of the ECJ to strike down Member State direct taxes is unclear. The "Treaty of Rome" generally reserves competence in direct taxation to the Member States, and all EU-wide changes in direct taxation have to be approved unanimously by all 25 Member States. Nevertheless, the ECJ has since the 1980s interpreted the 'four freedoms' embodied in the Treaty of Rome (free movement of goods, services, persons and capital) to give it the authority to strike down direct tax measures that it views as incompatible with the freedoms. The Supreme Court, on the other hand, has clear authority under the Supremacy Clause to strike down state laws that are incompatible with the Constitution. As Justice Oliver Wendell Holmes observed, the US will not be hurt if the power to review federal laws were taken away from the Court, but it could not survive if the Court lost its power over state legislation. Moreover, the states are not fully sovereign, and (unlike Member States that are represented in the EU Council), are not even directly represented in Congress, so that the Court could strike down their laws without (in most cases) expecting an outcry from the other branches of the federal gover, 276069, International, 275945, Law, 68, Business, Finance & Law, 1025612, Subjects, 266239, Books, 268216, Public, 268179, Professional Finance, 68, Business, Finance & Law, 1025612, Subjects, 266239, Books, 659998, Taxation, 268179, Professional Finance, 68, Business, Finance & Law, 1025612, Subjects, 266239, Books

Nieuw boek Amazon.co.uk
Amazon.co.uk
, Neuware Verzendingskosten:Europa Zone 1: GBP 5,48 pro Produkt.. Usually dispatched within 2 to 4 weeks (EUR 4.80)
Details...
(*) Uitverkocht betekent dat het boek is momenteel niet beschikbaar op elk van de bijbehorende platforms we zoeken.
Comparative Fiscal Federalism: Comparing the European Court of Justice and the Us Supreme Court's Tax Jurisprudence (Eucotax Series on European ... Series on European Taxation Series Set) - Yonah, Reuven Avi-Yonah, James R Hines Jr., Michael B Lang, Avi-Yonah/Hines/Lang
uitverkocht boek
(*)
Yonah, Reuven Avi-Yonah, James R Hines Jr., Michael B Lang, Avi-Yonah/Hines/Lang:
Comparative Fiscal Federalism: Comparing the European Court of Justice and the Us Supreme Court's Tax Jurisprudence (Eucotax Series on European ... Series on European Taxation Series Set) - gebonden uitgave, pocketboek

ISBN: 9041125523

[SR: 2545933], Gebundene Ausgabe, [EAN: 9789041125521], Kluwer Law International, Kluwer Law International, Book, [PU: Kluwer Law International], Kluwer Law International, 64026011, Internationales Recht, 63925011, Recht, 54071011, Genres, 52044011, Fremdsprachige Bücher, 64032011, Perspektiven, 63925011, Recht, 54071011, Genres, 52044011, Fremdsprachige Bücher, 63988011, Steuerwesen, 63925011, Recht, 54071011, Genres, 52044011, Fremdsprachige Bücher, 1317175031, Militärrecht, 1317165031, Spezialgebiete, 63925011, Recht, 54071011, Genres, 52044011, Fremdsprachige Bücher

Nieuw boek Amazon.de (Intern...
Amazon.de
, Neuware Verzendingskosten:Versandkostenfrei innerhalb EU, Schweiz und Liechtenstein (sofern Lieferung möglich). Der Artikel ist bald verfügbar. Sichern Sie sich jetzt Ihr Exemplar! (EUR 0.00)
Details...
(*) Uitverkocht betekent dat het boek is momenteel niet beschikbaar op elk van de bijbehorende platforms we zoeken.
Comparative Fiscal Federalism: Comparing the European Court of Justice and the Us Supreme Court's Tax Jurisprudence (Eucotax Series on European ... Series on European Taxation Series Set) - Yonah, Reuven Avi-Yonah, James R Hines Jr., Michael B Lang, Avi-Yonah/Hines/Lang
uitverkocht boek
(*)
Yonah, Reuven Avi-Yonah, James R Hines Jr., Michael B Lang, Avi-Yonah/Hines/Lang:
Comparative Fiscal Federalism: Comparing the European Court of Justice and the Us Supreme Court's Tax Jurisprudence (Eucotax Series on European ... Series on European Taxation Series Set) - gebonden uitgave, pocketboek

ISBN: 9041125523

[SR: 2578230], Gebundene Ausgabe, [EAN: 9789041125521], Kluwer Law International, Kluwer Law International, Book, [PU: Kluwer Law International], Kluwer Law International, 64026011, Internationales Recht, 63925011, Recht, 54071011, Genres, 52044011, Fremdsprachige Bücher, 64032011, Perspektiven, 63925011, Recht, 54071011, Genres, 52044011, Fremdsprachige Bücher, 63988011, Steuerwesen, 63925011, Recht, 54071011, Genres, 52044011, Fremdsprachige Bücher, 1317175031, Militärrecht, 1317165031, Spezialgebiete, 63925011, Recht, 54071011, Genres, 52044011, Fremdsprachige Bücher

Nieuw boek Amazon.de (Intern...
Amazon.de
, Neuware Verzendingskosten:Versandkostenfrei innerhalb EU, Schweiz und Liechtenstein (sofern Lieferung möglich). Der Artikel ist bald verfügbar. Sichern Sie sich jetzt Ihr Exemplar! (EUR 0.00)
Details...
(*) Uitverkocht betekent dat het boek is momenteel niet beschikbaar op elk van de bijbehorende platforms we zoeken.
Comparative Fiscal Federalism: Comparing the European Court of Justice and the Us Supreme Court's Tax Jurisprudence (Eucotax Series on European ... Series on European Taxation Series Set) - Yonah, Reuven Avi-Yonah, James R Hines Jr., Michael B Lang, Avi-Yonah/Hines/Lang
uitverkocht boek
(*)
Yonah, Reuven Avi-Yonah, James R Hines Jr., Michael B Lang, Avi-Yonah/Hines/Lang:
Comparative Fiscal Federalism: Comparing the European Court of Justice and the Us Supreme Court's Tax Jurisprudence (Eucotax Series on European ... Series on European Taxation Series Set) - gebonden uitgave, pocketboek

ISBN: 9041125523

[SR: 2578230], Gebundene Ausgabe, [EAN: 9789041125521], Kluwer Law International, Kluwer Law International, Book, [PU: Kluwer Law International], Kluwer Law International, 64026011, Internationales Recht, 63925011, Recht, 54071011, Genres, 52044011, Fremdsprachige Bücher, 64032011, Perspektiven, 63925011, Recht, 54071011, Genres, 52044011, Fremdsprachige Bücher, 63988011, Steuerwesen, 63925011, Recht, 54071011, Genres, 52044011, Fremdsprachige Bücher, 1317175031, Militärrecht, 1317165031, Spezialgebiete, 63925011, Recht, 54071011, Genres, 52044011, Fremdsprachige Bücher

gebruikt boek Amazon.de (Intern...
Nearfine
Gebraucht Verzendingskosten:Innerhalb EU, Schweiz und Liechtenstein (sofern Lieferung möglich). Versandfertig in 1 - 2 Werktagen (EUR 3.00)
Details...
(*) Uitverkocht betekent dat het boek is momenteel niet beschikbaar op elk van de bijbehorende platforms we zoeken.

Bijzonderheden over het boek
Comparative Fiscal Federalism: Comparing the European Court of Justice and the Us Supreme Court's Tax Jurisprudence (Eucotax Series on European Taxat

Papers from a conference held at the University of Michigan Law School in October 2005 and sponsored by the Law School, the European Union Center and Harvard Law School's Fund for Tax and Fiscal Research.

Gedetalleerde informatie over het boek. - Comparative Fiscal Federalism: Comparing the European Court of Justice and the Us Supreme Court's Tax Jurisprudence (Eucotax Series on European Taxat


EAN (ISBN-13): 9789041125521
ISBN (ISBN-10): 9041125523
Gebonden uitgave
Verschijningsjaar: 2007
Uitgever: Kluwer Law International
450 Bladzijden
Gewicht: 0,885 kg
Taal: eng/Englisch

Boek bevindt zich in het datenbestand sinds 05.06.2007 23:22:45
Boek voor het laatst gevonden op 26.06.2017 13:37:23
ISBN/EAN: 9789041125521

ISBN - alternatieve schrijfwijzen:
90-411-2552-3, 978-90-411-2552-1


< naar Archief...
Verwante boeken