Effect of ECJ decisions on budgets of EU member states: EC law without mercy?
Article Abstract:
Effects of decisions of European Court of Justice (ECJ) in cases (Meilecke v. European Union and Manniken v. European Union) pertaining to international tax disputes on budgets of member states of European Union (EU) are discussed. Prospects of implementation harsh economic laws by European Commission (EC) are also discussed.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2005
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EC tax scene: ECJ rules on UK corporate taxation of foreign source dividends
Article Abstract:
The key facts of the European Court of Justice's ruling on the compatibility of United Kingdom corporate taxation of dividends from European Union companies are presented. The features of the United Kingdom advance corporation tax system are summarized.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
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European legal order with no mercy for member states' budget concerns
Article Abstract:
The interpretation of European tax laws pertaining to the cross-border relief on the taxation of dividends, by the European Court of Justice, is examined.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
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