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Litigating EU tax law in international, national and non-EU national courts
2014, IBFD
in English
9087222173 9789087222178
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Table of Contents
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.
Edition Notes
Based on papers presented at the 7th GREIT Conference held in September 2012 in Madrid at the Instituto de Empresa.
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