Litigating EU tax law in international, national and non-EU national courts

• Record Nr.: UNINA9911011328103321
• Pubbl/distr/stampa: Amsterdam, : IBFD, 2014
• ISBN: 9789087222178; 9087222173
• Descrizione fisica: xiv, 316 pages
• Classificazione: 341.176.1 ¤ EU - retligt set; 347.9 ¤ Borgerlig retspleje; (4) EU; (100) Internationalt
• Disciplina: 343.404
• Soggetti: Taxation - Law and legislation - European Union countries; International and municipal law - European Union countries; Conflict of law - Taxation - European Union countries; Law - European influences; Arbitration (International law); Civil procedure; Courts; International courts; Taxation - Law and legislation; Steuerrecht; Anwendung; Internationales Steuerrecht; Europe European Union countries; Europäische Union
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Based on papers presented at the 7th GREIT Conference held in September 2013 in Madrid at the Instituto de Empresa.
• Nota di contenuto: General Report / Daniel Sarmiento and Domingo J. Jiménez-Valladolid de L'Hotellerie-Fallois -- Litigating EU Tax Law before the Court of Justice of the European Union : A European Commission Practitioner's ; Perspective / Wim Roels -- Some Thoughts on the Judicial Application of EU Tax Law from an Italian Perspective / Guglielmo Maisto -- The English Courts and the Application of EU Tax Law / Paul Farmer -- EU National Courts and the Application of EU Tax Law : Finland / Timo Viherkenttä -- Spanish Courts and the Application of EU Law / Guillermo Canalejo Lasarte and Ana Isabel Ron Elizalde -- Taxation Issues under the GATT in the WTO Appellate Body Jurisprudence / Giorgio Sacerdoti -- A Game of Snakes and Ladders : Tax Arbitration in an International and EU Setting / David Ramos Muñoz -- The Outreach of EU Law in Direct Tax Law : A Brief Introduction / Cécile Brokelind -- Turkish Courts and the Application of EU Tax Law / Billur Yalt -- Two Different Stories on the Application of EU Tax Law : EU Courts Acting beyond the Scope of EU Tax Law and How Latin American Countries Have Received EU Tax Case Law / Adolfo Martín Jiménez -- Introducing an EU Compliant Patent Box Regime in Swiss Tax Law : A Note on the Swiss Finance Department Interim Report of 17 May 2013 / Robert Danon -- Application of EU Law in National Courts in the Mutual Relations between the Netherlands and the Netherlands' Associated Territories in the Field of Direct Taxation / Daniël S. Smit.