Erdos, �va
December 2011
Juridical Current;2011, Vol. 14 Issue 4, p159
Academic Journal
This study tries to show the essence of the international tax law, and gives a definition of it, as the origine of the international tax conflicts, but secondly the international tax law solved the international tax conflicts. One device of the solving method of the international tax law is the international treaties between the Member States about the avoidance of the double taxation. We should give a definition to the European tax law, as the result of the European tax harmonisation, but the main question is, that how can the European tax law connect to the international tax law? The European tax law is one part of the international tax law, it contents the 27 Member State's national tax law, and their legal sources and own solutions of the international tax law's conflicts. Furthermore in one hand the international tax conflicts are originated from the international and European tax law, but in second hand the international and European tax law is a legal-field, which gives solution for these conflicts and for the international tax problems. What kind of conflicts have the international and European tax law, and what kind of solutions have in the European tax law? This study try to show the most knowing international tax conflicts- as double taxation, tax evasion, tax discrimination - and the relief from it, the solutions and answers of the European tax law, like legal sources of the European tax law, and the cases of the European Court of Justice.


Related Articles

  • European Administrative Cooperation in the Field of Taxation. Tudor, Florin // Annals of the University Dunarea de Jos of Galati: Fascicle: I, ;2012, Vol. 18 Issue 1, p53 

    The operation of different taxation systems in EU member states appears to promote more increasingly the appearance of double taxation entailing fraud and tax evasion. The phenomenon is amplified by the remaining control competences at the national level, and the lack of administrative...

  • PwC on trail of embezzlers.  // Accountancy;Aug1998, Vol. 122 Issue 1260, p13 

    Describes a court case highlighting the increasing influence of the European Court of Justice on Great Britain tax legislation. Set of principles adopted by the union governing the taxation of the provision of good and services.

  • Something Rotten in the Netherlands: The Case of X & Passenheim-van Schoot and the Demise of EU Taxpayer Rights Under the EU Treaty. Gill, Danielle // Tax Lawyer;Spring2011, Vol. 64 Issue 3, p747 

    The article examines a change in policy by the Court Justice of the European Communities (the ECJ) on how European Union (EU) member states can combat tax evasion. The article examines the Passenheim-van Schoot v. Staatssecretaris van financien case, in which the ECJ expanded the grounds on...

  • All EU nations agree plan to combat tax evasion.  // Regional Today;3/24/2014, p1 

    The article reports that the European Union (EU) countries have agreed to prevent tax evasion after Luxembourg and Austria accepted the plan they rejected.

  • LAW BRIEFS.  // Supply Management;1/4/2007, Vol. 12 Issue 1, p13 

    The article offers news briefs related to commercial law. A Department of Trade and Industry imposed regulation made the business establishment pay £5.3 billion a year. British companies could receive millions in tax rebates after the European Court of Justice ruled the British government...

  • TAX BREAKTHROUGH FOR CHARITIES IN EUROPE.  // Accountancy;Mar2009, Vol. 143 Issue 1387, p14 

    The author reports on a ruling made by the European Court of Justice which deemed that charitable contributions made within European Union countries are tax deductible. Qualifications that have been implemented regarding which type of charitable donations can be considered tax deductible are...

  • ¿Son el IVA y el Impuesto sobre Actos Jurídicos Documentados incompatibles en la transmisión empresarial de inmuebles? de Uña Repetto, Juan // Estrategia Financiera;2008, Vol. 24 Issue 256, p66 

    No abstract available.

  • VAT update. Elliot, Graham // Accountancy;May2006, Vol. 137 Issue 1353, p102 

    This article reports of a variety of developments concerning the British Value Added Tax (VAT) in 2006. The European Court of Justice rejected an appeal on its ruling regarding the VAT. The British High Court reversed a tax ruling that will have an impact on theaters. A tax tribunal ruled that a...

  • ECJ ruling favours taxpayer. Foster, Hartley // Lawyer;9/25/2006, Vol. 20 Issue 37, p8 

    The article analyzes the case concerning whether controlled foreign companies legislation in Great Britain is lawful. Under the said legislation, a subsidiary company resident in a lower-tax jurisdiction can be attributed to the parent company in Great Britain. On September 12, 2006, the...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics