The Cat and the Pigeons: Some General Comments on (TP) Tax Rulings and State Aid After the Starbucks and Fiat Decisions
In: State Aid Law and Business Taxation; MPI Studies in Tax Law and Public Finance, S. 185-194
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In: State Aid Law and Business Taxation; MPI Studies in Tax Law and Public Finance, S. 185-194
In: State Aid Law and Business Taxation; MPI Studies in Tax Law and Public Finance, S. 59-71
In: Legal issues of economic integration: law journal of the Europa Instituut and the Amsterdam Center for International Law, Universiteit van Amsterdam, Band 35, Heft 2, S. 109-132
ISSN: 1566-6573, 1875-6433
This article addresses whether EC law provides access to (civil) tort proceedings for interested parties, especially taxpayers, who failed to use all remedies available to them under national administrative law (especially applying for or appealing administrative decisions) to plead incompatibility of substantive national law with EC law, solely because they expected (rightly so, on the basis of substantive national law) to be turned down by the national authorities. It tries – but does not succeed – to suit, a.o., the Thin Cap Group case to the Arcor & i-21 cases & the AssiDomän Kraft case.
In: Legal issues of economic integration: law journal of the Europa Instituut and the Amsterdam Center for International Law, Universiteit van Amsterdam, Band 31, Heft 2, S. 81-95
ISSN: 1566-6573, 1875-6433
In: Common Market Law Review, Band 41, Heft 1, S. 177-190
ISSN: 0165-0750
In: Common market law review, Band 41, Heft 1, S. 177-190
ISSN: 0165-0750
In: Common market law review, Band 41, Heft 1, S. 177-190
ISSN: 0165-0750
In: Legal issues of economic integration: law journal of the Europa Instituut and the Amsterdam Center for International Law, Universiteit van Amsterdam, Band 23, Heft 1, S. 115-127
ISSN: 1566-6573, 1875-6433
In: Common Market Law Review, Band 33, Heft 2, S. 223-254
ISSN: 0165-0750
In: Common Market Law Review, Band 32, Heft 5, S. 1257-1270
ISSN: 0165-0750