Direct taxation under scrutiny: Case C-403/03, Egon Schempp v. Finanzamt Munchen [2005] ECR I-6421

Article Abstract:

Egon Schempp, a German national resident was refused the right to deduct maintenance payments made to his ex-wife resident in Austria who brought an action against this decision. Direct taxation falls within the exclusive competences of Member States and they are obliged to exercise this authority consistently with the Community law. In order to avoid discrimination on the grounds of nationality, the European Court's of Justice extended the protection of Community law to the European Union citizens in their relations with home states.

Germany, Personal property taxes, Munchen, Finanzamt, Schempp, Egon

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`How extravagant the fees of counselors at law sometimes appear': competition law and internal market constraints to fixed remuneration schemes

Article Abstract:

The article discusses two cases, Cipolla and Meloni, and the Judgment of the European Court of Justice of 5 December 2006, on the cases. The rulings dealt with the limits of competition rules with regard to free movement of legal services and fees among the Member States of the European Union.

Europe, Government regulation (cont), Legal services, Offices of Lawyers, Competition (Economics), Laws, regulations and rules, Government regulation

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Freedom of services and abolition of tax barriers

Article Abstract:

A report on the case 'Commission v. Belgium', where the Court of Justice upheld that by rules obliging principals and contractor dealing with contracting partners not registered in Belgium to withhold 15 percent of the work price and imposing it for tax debts of such contractors is presented.

Product development, Other Communications Equipment Manufacturing, Belgium, Surgical appliances and supplies, Taxes, Communications equipment, not elsewhere classified, Home Smoke Alarms, Taxation, European Union. European Commission, Safety equipment and supplies industry, Safety equipment industry, Licensing, certification and accreditation, State taxation, Fire detectors, Smoke detectors, Report

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