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Preface
5
List of Authors
8
Austria: CJEU Recent Case from Austria – Austria / Germany (C-648/15)
12
Belgium: CJEU Recent Cases: Wereldhave (C-448/15), Fairness Tax (C-68/15), Argenta Spaarbank (C-39/16) and Van der Weegen and Others (C-580/15)
22
Denmark: The Masco Denmark Case (C-593/14) and Pending Cases on Group Consolidation (C-650/16 and C-28/17)
46
France: Recent and Pending Cases: Euro Park Service and Eqiom (C-14/16 and C-6/16), Jacob and Marc Lassus (C-327/16 and C-421/16), AFEP (C-365/16), Picart (C-355/16), and de Lobkowicz (C-690/15)
52
Germany I: Deister Holding (C-504/16), Juhler Holding (C-613/16), GS (C-440/17) and Eschenbrenner (C-496/15)
84
Germany II: Bechtel & Bechtel (C-20/16), X (C-135/17) and EV (C-685/16)
101
Italy: Cases on the application of the ne bis in idem principle, Menci (C-524/15) Orsi and Baldetti (C-217/15 and C-350/15) and Bisignani (C-125/17) on Italian Reporting Obligations
117
Luxembourg: Fundamental rights in the era of information exchange – The Berlioz case (C-682/15)
137
The Netherlands I: Köln-Aktienfonds Deka (C-156/17): Refund of dividend withholding tax for a foreign investment fund
162
The Netherlands II: Pending Case: Zyla (C-272/17): Schumacker-Doctrine and Social SecurityContributions
195
Portugal: Secil (C-464/14) and Commission v Portugal (C-503/14)
209
United Kingdom: Trustees of the BT Pension Scheme v HMRC, The Queen, on the application of the Gibraltar Betting and Gaming Association’s Ltd v HMRC and Stephen Fisher, Anne Fisher and Peter Fisher v HMRC
223
Series on International Tax Law
233
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