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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.

Author: Thommes, Otmar
Publisher: Aspen Publishers, Inc.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2005
European Community law

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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.

Author: Thommes, Otmar, Tomsett, Eric, Rainer, Anno, Roels, Jan, Weening, Gerben, van den Hurk, Hans
Publisher: Aspen Publishers, Inc.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
United Kingdom, Government regulation (cont), Government regulation, Venture Analysis, Laws, regulations and rules, Corporate taxes, Corporations, Powers and duties

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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.

Author: Thommes, Otmar
Publisher: Aspen Publishers, Inc.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
International aspects, Statutes

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Subjects list: Interpretation and construction, Taxation, Cases, European Union, Business enterprises, Tax policy, European Court of Justice, Company legal issue, Dividends, Company dividends
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