Results 21 to 30 of about 74 (62)

Rivedere CILFIT? Riflessioni giuscomparatistiche sulle conclusioni dell’avvocato generale Bobek nella causa Consorzio Italian management

open access: yes, 2021
In questo saggio si cercherà di contestualizzare e analizzare in maniera critica le conclusioni dell’avvocato generale Bobek al caso Consorzio Italian management, prestando particolare attenzione alle questioni che lo hanno indotto a suggerire alla Corte di giustizia dell’Unione europea un parziale superamento della nota giurisprudenza CILFIT.
Leonardo Pierdominici   +1 more
openaire   +1 more source

Cilfit en Schumacker: tijd voor nieuwe prejudiciële vragen aan het Hof van Justitie?

open access: yesNLFiscaal Wetenschappelijk, 2023
Nationale rechters en het HvJ zijn belast met de handhaving van het EU-recht. Bestaat onduidelijkheid hoe een bepaling van EU-recht moet worden uitgelegd, dan heeft de nationale rechter de mogelijkheid - en soms de verplichting – de vraag voor te leggen aan het HvJ.
openaire   +1 more source

Commission v. France (Case C-416/17): How a Tax Dispute Gave the ECJ the Opportunity to Add a New Piece to Its Cilfit (Case 283/81) Puzzle

European Taxation, 2019
In the context of a longstanding dispute over the tax treatment of dividends in France (the “précompte mobilier” dispute), the ECJ ruled, for the first time, that a Member State had failed to fulfil its obligations under EU law because its Supreme Court did not make a reference for a preliminary ruling to the ECJ.
exaly   +2 more sources

Srl CILFIT and Lanificio di Gavardo SpA v Ministry of Health (Case 283/81), EU:C:1982:335, [1982] ECR 3415, 6 October 1982

2019
Essential Cases: EU Law provides a bridge between course textbooks and key case judgments. This case document summarizes the facts and decision in Srl CILFIT and Lanificio di Gavardo SpA v Ministry of Health (Case 283/81), EU:C:1982:335, [1982] ECR 3415, 6 October 1982.
exaly   +2 more sources

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