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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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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
openaire +1 more source
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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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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Supranationalism, constrained? Locating the Court of Justice on the EU integration dimension
European Union Politics, 2021Michal Ovádek
exaly
E-justice evaluation factors: The case of Smart Court of China
Information Development, 2021Jia Yu, Jun Xia
exaly
The Court of Justice in times of politicisation: ‘law as a mask and shield’ revisited
Journal of European Public Policy, 2020Michael Blauberger +1 more
exaly
Who Mobilizes the Court? Migrant Rights Defenders Before the Court of Justice of the EU
Law and Development Review, 2022Virginia Passalacqua
exaly