Essays about: "individual taxation in EU"

Showing result 1 - 5 of 6 essays containing the words individual taxation in EU.

1. 1. Taxation of individuals holding cryptocurrencies in Europe : Comparative analysis of Germany, France and Italy

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Kirill Kuzhelko; [2022]
   Keywords : individual taxation in Europe; individual taxation in EU; comparative tax law; comparative EU tax law; taxation cryptocurrencies; taxation of crypto-assets; Taxation of individuals holding cryptocurrencies in Germany; Taxation of individuals holding cryptocurrencies in France; Taxation of individuals holding cryptocurrencies in Italy; Tax Law in EU; Tax Law in Germany; Tax Law in France; Tax Law in Italy;

   Abstract : Modern technologies change economic relations in society and gradually transform the legislative framework. Blockchain-based cryptocurrencies are probably one of the most striking examples. READ MORE

3. 2. Exit Taxation in the European Union, Is there really a problem?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Vladislav Dabija; [2015]
   Keywords : Exit taxation; Fundamental freedoms; Treaty override; Double taxation; Law and Political Science;

   Abstract : Exit taxes represent an expression of state’s sovereignty by taxing value increases of assets, hidden reserves and any untaxed income that arose on its territory. These taxes are triggered before the state of emigration loses its power of taxation as a result of the transfer to the jurisdiction of another state when an individual or company changes residency. READ MORE

4. 3. CFC-legislation, the Freedom of Establishment and Tax Treaties- A Comparative Study in the Light of the Cadbury-Schweppes judgement

   University essay from Lunds universitet/Juridiska institutionen

   Author : Carolin Billgren; [2008]
   Keywords : EG-rätt; Skatterätt; Law and Political Science;

   Abstract : Although direct taxation falls under the sovereignty of each individual Member State, that sovereignty must be practiced with respect for community legislation and the EC Treaty. National legislation that in any way hinders the freedoms guaranteed by the Treaty or discourages nationals of a Member State to practice those freedoms is infringing the EC Treaty and is not to be tolerated. READ MORE

5. 4. Freedom of Movement of Workers within the European Union - a fiscal approach

   University essay from Lunds universitet/Juridiska institutionen

   Author : Susanna Piros; [2007]
   Keywords : EG-rätt; Skatterätt; Law and Political Science;

   Abstract : The Membership of the European Union, brings along guidelines for national tax provisions, securing the freedoms of movement which exists within the European Community. It is above all the four fundamental freedoms of the EC Treaty, the freedom of movement of goods, service, capital and labour which aim to secure removal of obstacles and safeguard the free movement within the inner market of the Community. READ MORE

6. 5. Tax Obstacles for Cross-border Pensions in EU : A case study on pension related cases and their impact on national tax provisions

   University essay from IHH, Rättsvetenskap

   Author : Gajane Ovsepian; [2005]
   Keywords : EC Tax law; pensions; cross-border; occupational pensions; life as-surances; EG skatterätt; pensioner; gränsöverskridande; tjänstepensioner; liv-försäkringar;

   Abstract : Ever since the barriers between the Member States have diminished, more and more European Union (EU) citizens have chosen to work in a different State than their home state. Problems have occurred because of this cross border activity when workers have chosen to keep their pension funds taken in the home state, while working in the second State. READ MORE