CJEU - Recent Developments in Direct Taxation 2015 - Schriftenreihe IStR Band 100

CJEU - Recent Developments in Direct Taxation 2015 - Schriftenreihe IStR Band 100

von: Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Alfred Storck

Linde Verlag Wien Gesellschaft m.b.H., 2016

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CJEU - Recent Developments in Direct Taxation 2015 - Schriftenreihe IStR Band 100


 

Preface

5

List of Authors

6

Austria: CJEU Recent Cases – F.E. Familienprivatstiftung Eisenstadt and Finanzamt Linz

12

Belgium: Pending Cases

22

The Czech Republic: Preliminary ruling referred by the Czech Supreme Administrative Court – ŠKO-ENERGO C-43/14

42

Denmark: Thin Capitalization Rules; Interest Income from a German Subsidiary

53

Finland: C-122/15, C and the prohibition of age discrimination

60

Germany: Cases C-479/14 (Hünnebeck), C-123/15 (Feilen) and C-522/14 (Sparkasse Allgäu) – Inheritance Taxes, Exchange of Information and Bank Secrecy

70

Greece: Pending Cases at the CJEU on Direct Taxation for 2015

81

Hungary: Berlington Hungary (C-98/14)

90

Italy: C-194/15; Baudinet and Others

104

Luxembourg: Tax Credit Denied to Residents with Exclusively Foreign Income (C-300/15, Kohll and Kohll-Schlesser)

113

The Netherlands I: Personal Circumstances of a Non-Resident Taxpayer with income from the Netherlands and Switzerland (Case C-283/15 [X.])

127

The Netherlands II: Pending Case C-317/15, X; The Dutch extended 12-year recovery period in relations with non-EU Member States

157

Portugal: Recent and Pending Cases

174

Spain: Appointment of Resident Fiscal Representatives by Non-Resident Pension Funds and Insurance Companies (Commission vs. Spain, C-678/11)

186

Sweden: The “Always-Somewhere Approach” in the light of Recent Case Law from the CJEU regarding Swedish Tax Rules

196