Essays about: "european court of justice cases on taxes"
Found 4 essays containing the words european court of justice cases on taxes.
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1. 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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2. Cross Border Loss Relief
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The problem to be examined in this research is on the tax treatment of losses in cross border situations as addressed in the European cases and the adaptation or implementation of the final decision of the European Court of Justice (ECJ) by different European states to their respective national laws as required by the EU law . The main issue was on the transfer of losses between different independent companies, belonging to the same group, located in different jurisdictions. READ MORE
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3. Pakistan GST A Comparison to EU VAT with the Focus on Abusive Practices
University essay from Lunds universitet/Institutionen för handelsrättAbstract : ABSTRACT The paper will describe the comparative study of the GST bill 2010 of Pakistan and the EU VAT. The Bill is drafted for the purpose to introduce the modern VAT in Pakistan. The comparative study has been made to analyze the basic concept and difference of both these legal instruments. READ MORE
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4. Tax Treaties and EC Law : Development, Problems and Solutions
University essay from IHH, RättsvetenskapAbstract : Double taxation treaties play a vital part in the international relations between states regarding taxation matters. Since double taxation can occur as soon as a person has income in more than one state, it is very important that there can be effective remedies to the problems that can occur in these situations. READ MORE
