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Showing result 16 - 20 of 21 essays matching the above criteria.
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16. The Relationship Between the General Legal Principle of Equality and the Equal Treatment Principle in the Direct Tax Judgements of the Court of Justice of the European Union: the Consequences for National Sovereignty
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The Legal Principle of Equality underpins most national tax systems and encompasses both substantive and procedural equality. In its substantive form, the principle requires that equal treatment of equal situations. This does not mean however that unequal situations always merit unequal treatment. READ MORE
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17. The Swedish Group Taxation Regime and EU Law
University essay from Lunds universitet/Juridiska institutionenAbstract : Denna uppsats behandlar den svenska gruppbeskattningslagstiftningen och dess kompatibilitet med EU-rätten, fram till hösten 2010. Allra först behandlas problematiken i de konflikterande principerna skattesuveränitet och unionsmedlemskap, därefter defineras eller förklaras ett antal nyckelkoncept och termer. READ MORE
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18. Cross Border Inheritances and European Community Law : Juridical double taxation of inheritances and the free movement of capital
University essay from IHH, RättsvetenskapAbstract : Double taxation is known as restricting the free flow of capital and accordingly results in a limited access of the internal market. Although, not many Member States have entered into double taxation conventions in order to avoid juridical double taxation of inheritances. READ MORE
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19. 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 institutionenAbstract : 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
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20. 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, RättsvetenskapAbstract : 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
