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Editeur
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Date de parution
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00:00:00
EAN/ISBN
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Thématique
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Droit - Théories / Sociologie / Histoire / Philosophie du
Adhérent
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De Boeck
Présentation de l'éditeur
The direct tax law of Member States of the European Union is
influenced by a vast body of judgments of the European Court of
Justice applying either the Treaty of the European Community or the
EC harmonization directives. One may now speak in that respect of a
European tax law.This book, based on a report drafted at the request of the European
Parliament, analyses the Court's rulings and their influence on the
domestic tax law of the Member States.It is divided in three titles.The first title describes the institutional framework of the EU and
the legal context in which the Court decides on its cases. The basic
elements of the international tax systems of the Member States are
briefly recalled, as well as the EC Treaty provisions and secondary
legislation relevant for direct taxation.In the second title, the Court's judgments in the area of direct taxation
are analysed. The cases have been divided in three main categories, viz.
taxation of individuals, taxation of companies and taxation of company
shareholders.This title includes also, for each type of cases, an attempt to describe
implementation of the Court's case-law by Member States. Particular
attention is given to Member States whose legislations have been
directly assessed by Court decisions as to their compatibility with EC
law.In the third title, an overview of the existing secondary legislation
concerning direct taxation (Directives and Regulations) - and the case-law
pertaining to it - is given, as well as a presentation of the most
important initiatives of the European Commission in this area.Finally, provisional conclusions are drawn on the manner in which the
development of the Court's case-law influences the direct tax systems
of the Member States.
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