1997, ISBN: 9041106804

gebonden uitgave

[EAN: 9789041106803], Neubuch, [PU: Kluwer Law International, Netherlands], Language: English. Brand new Book. The laws of the member states of the European Union (EU) and the tax treatie… Meer...

[EAN: 9789041106803], Neubuch, [PU: Kluwer Law International, Netherlands], Language: English. Brand new Book. The laws of the member states of the European Union (EU) and the tax treaties they conclude must be consistent with European Community (EC) law. As a result, the EC Treaty may effectively alter the content of tax treaties. This is of crucial importance to international tax planning techniques. Apart from EC Directives and Regulations, the EC Treaty itself contains rules directly applicable to matters of international taxation. In this context, the decisions of the European Court of Justice (ECJ) on the fundamental freedoms laid down in the EC Treaty are of primary importance. If a provision of a tax treaty conflicts with the EC Treaty, the Treaty supersedes it. This collection of essays examines the far-reaching effects of primary EC law, in particular the fundamental freedom provisions in the EC Treaty, on tax treaties concluded by the member states. Using the method of examination employed by the ECJ, the contributors present a systematic analysis of the effects of the interaction of national tax law, tax treaty law, and the EC Treaty. This work provides an essential source of reference for fiscal experts active in the field of international taxation. It helps practitioners avoid giving advice that ultimately proves flawed because of a conflicting ruling., Books<

ISBN: 9789041106803

Hardback, [PU: Kluwer Law International], The laws of the member states of the European Union (EU) and the tax treaties they conclude must be consistent with European Community (EC) law. … Meer...

Hardback, [PU: Kluwer Law International], The laws of the member states of the European Union (EU) and the tax treaties they conclude must be consistent with European Community (EC) law. As a result, the EC Treaty may effectively alter the content of tax treaties. This is of crucial importance to international tax planning techniques. Apart from EC Directives and Regulations, the EC Treaty itself contains rules directly applicable to matters of international taxation. In this context, the decisions of the European Court of Justice (ECJ) on the fundamental freedoms laid down in the EC Treaty are of primary importance. If a provision of a tax treaty conflicts with the EC Treaty, the Treaty supersedes it. This collection of essays examines the far-reaching effects of primary EC law, in particular the fundamental freedom provisions in the EC Treaty, on tax treaties concluded by the member states. Using the method of examination employed by the ECJ, the contributors present a systematic analysis of the effects of the interaction of national tax law, tax treaty law, and the EC Treaty. This work provides an essential source of reference for fiscal experts active in the field of international taxation. It helps practitioners avoid giving advice that ultimately proves flawed because of a conflicting ruling., Taxation & Duties Law<

1990, ISBN: 9789041106803

Buch, Hardcover, [PU: Kluwer Law International], Kluwer Law International, 1990

ISBN: 9789041106803

hardback