Preliminary questions referred to ECJ on Netherlands inheritance tax for non-residents

Article Abstract:

The Netherlands Supreme Court referred questions to the European Court of Justice regarding the inheritance tax on non-residents. The European Commission referred Belgium, Spain, Italy, the Netherlands, and Portugal to the ECJ for their discriminatory rules on taxation of dividends.

Public Finance Activities, Inheritance Taxes, Dividends, Dividend Policy, Europe, Taxation, Inheritance tax, Non-resident aliens, Nonresident aliens, Company dividends

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Proportionality of anti-avoidance and anti-abuse measures in the ECJ's direct tax case law

Article Abstract:

The measures included in the direct tax case law of the European Court of Justice, to prevent the avoidance of taxation and the abuse of the tax system, are discussed.

Government regulation (cont), Government regulation, Income Accounting, Laws, regulations and rules, European Union

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Consequences of ECJ decision

Article Abstract:

Implications of verdict delivered by European Court of Justice in case pertaining to operation of Belgian Coordination Centres by the Belgain government are described.

Government expenditures, Belgium, Interpretation and construction, Economic aspects, Economic policy, European Union. European Commission, European Community law

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