Results 121 to 130 of about 624,290 (168)

Neues vom acte clair – Übersicht über ältere und aktuelle Rechtsprechung des EuGH

Zeitschrift Für Das Privatrecht Der Europäischen Union, 2019
Annika Obert
exaly   +3 more sources

Steuerrechtliche Einkünftekorrektur wegen Ausgestaltung von Darlehen zwischen konzernangehörigen Gesellschaften mit Sitz in unterschiedlichen EU-Mitgliedsstaaten – (konkludente) Annahme eines „acte clair“ bzw. eines „acte éclairé“ auf Grundlage der EuGH-Entscheidung „Hornbach-Baumarkt“

FinanzRundschau
exaly   +3 more sources

A Computational Legal Analysis of Acte Clair Rules of EU Law in the Field of Direct Taxes

World Tax Journal, 2014
What rules of EU law in the field of direct taxes are clear and can be applied at the national level without additional interpretative guidance of the Court of Justice of the European Union (CJEU)? This article applies computational methods, and network science in particular, to analyse which rules of EU law in the field of direct taxes may be ...
Manfred Schaper
openaire   +2 more sources

CILFIT Criteria for the Acte Clair/Acte Éclairé Doctrine in Direct Tax Cases of the CJEU

Intertax, 2012
In the Da Costa and CILFIT decisions, the Court of Justice of the European Union (CJEU) developed what is known as the acte éclairé and the acte clair doctrine which sets the criteria when the national courts are not obliged to make a preliminary reference to the CJEU about the matter of interpretation of EU law. These criteria were often criticized in
I. Vukčević
openaire   +2 more sources

Recent Developments in the Acte Clair Case Law of the EU Court of Justice: Towards a more Flexible Approach

JCMS: Journal of Common Market Studies, 2016
AbstractThis article examines the acte clair doctrine in light of the recent rulings of the Court of Justice of the European Union in Ferreira da Silva and X and van Dijk. It first analyses the earlier case law on acte clair, disclosing inconsistencies in the application of its requirements.
A. Limantė
openaire   +2 more sources

The new format of the acte clair doctrine and its consequences

Common Market Law Review, 2016
A. Kornezov
openaire   +2 more sources

The Rambling Ghost of “Cohn-Bendit”: Acte Clair and the Court of Justice

Common Market Law Review, 1983
G. Bebr
openaire   +2 more sources

Preliminary Rulings and Acte Clair: National Courts, Advocate General and CJEU

SSRN Electronic Journal, 2002
P. Craig
openaire   +2 more sources

La théorie de l’acte clair

Civitas Europa
Malgré les multiples contributions dont elle a fait l’objet, la notion d’acte clair n’a jamais été appréhendée aisément. Cela se justifie par l’usage fonctionnel qui en est faite.
Moubarak Touré Ouro-Nile
exaly   +2 more sources

De acte éclairé en acte clair-leer in het belastingrecht - algemeen (deel 1) [PDF]

Tijdschrift voor Formeel Belastingrecht, 2008
Weber, D.M., Davits, F.H.I.J.
openaire   +2 more sources