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Court of Justice

European Taxation, 2023
This overview highlights the Court’s decision on legislation that allows only domestic companies belonging to a tax group to fully exempt dividends paid among them (Manitou BF (Case C-407/22)).
C. Valério, A. Xygka
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Court of Justice

European Taxation, 2022
This overview highlights the ECJ’s decision on the incompatibility of legislation providing that the reimbursement of withholding tax on portfolio dividends received by a company established in another EU Member State is subject to conditions that are not applicable if the dividends are received by a company resident in the Member State.
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The International Court of Justice and the European Court of Justice

2017
This chapter considers the contribution made by the International Court of Justice (ICJ) in The Hague and the European Court of Justice (ECJ) in Luxembourg to the development of international environmental law. Acceptance of the jurisdiction of the Court under Article 36 may be made unconditionally, or on condition of reciprocity, or for a limited ...
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Courting Justice

Educational Media Reviews Online, 2009
Distributed by Women Make Movies, 462 Broadway, New York, NY 10013; 212-925-0606Produced by Ruth CowanDirected by Jane Thandi Lipman2008, DVD, color, 71 min. The post-majority rule constitution of the Republic of South Africa is generally described as one of the most progressive, with its emphasis on inclusiveness and broad human rights.
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Court of Justice

European Taxation, 2020
This overview highlights the ECJ’s decisions on (i) the difference in tax treatment applicable to capital gains arising from the sale of immovable property between resident and non-resident taxpayers and (ii) the General Court's decisions on the compatibility of transfer pricing arrangements between companies within the Amazon group and the intra-group
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A. Court of Justice

1978
On 21 November 1975 the Amtsgericht Reutlingen on the application of the Staatsanwaltschaft (Public Prosecutor’s Office) of 12 November 1975 imposed a fine of DM 100 plus costs of the proceedings and execution on Concetta Sagulo, an Italian national employed as a bookbinder, for infringing the second subparagraph of Article 47 (1) of the ...
Derrick Wyatt, J. C. Séché
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