Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Direct taxation --- Income tax --- Law and legislation --- impot sur le revenu --- cour de justice europeenne --- inkomstenbelasting --- europees hof van justitie --- Direct taxation - Law and legislation - European Union countries - Congresses --- Direct taxation - Law and legislation - European Union countries - Cases --- Income tax - Law and legislation - European Union countries - Congresses --- Income tax - Law and legislation - European Union countries - Cases

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Comparative Fiscal Federalism provides a full-scale comparative analysis of the tax jurisprudence of the judicial systems of the European Union (EU) and the United States (US). Judicial review of taxation in the world’s two most economically significant multistate systems has exposed a remarkable divergence. Although there are important differences between the competences of the two tribunals, the fact remains that the European Court of Justice (ECJ) has been much more aggressive in striking down Member State income tax rules than has the US Supreme Court in comparable cases. This book – now in an updated second edition – asks: Why this divergence? And what can the two tribunals learn from each other about adjudicating issues that arise from the interaction of tax regimes in the context of a single market?

Taxation --- Intergovernmental fiscal relations --- Droit fiscal --- Relations fiscales intergouvernementales --- Law and legislation --- Congresses --- Congrès --- Double taxation --- Income tax --- Tax incidence --- Taxing power --- States --- States. --- Court of Justice of the European Communities --- United States. --- Court of Justice of the European Communities. --- Congrès --- Congresses. --- Income tax - Law and legislation - European Union countries - Congresses --- Tax incidence - European Union countries - Congresses --- Double taxation - European Union countries - Congresses --- Tax incidence - United States - States - Congresses --- Taxing power - United States - States - Congresses --- Droit fiscal comparé --- Double imposition --- Discrimination --- Avantages fiscaux --- Impôt sur les revenus --- Non-résidents --- Clause de la nation la plus favorisée

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Tax law --- European Union --- Direct taxation --- Taxation --- Impôt direct --- Droit fiscal --- Law and legislation --- Cases --- Droit --- Jurisprudence --- Court of Justice of the European Communities --- Income tax --- Politique fiscale --- Impôt --- impots directs --- jurisprudence --- cour de justice europeenne --- directe belastingen --- rechtspraak --- europees hof van justitie --- Impôt direct --- Personal income tax --- Taxable income --- Taxation of income --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Direct taxes --- Court of Justice of the European Communities. --- Cour de justice des communautés européennes --- Gerichtshof der Europäischen Gemeinschaften --- Corte di giustizia delle comunità europee --- Dikastērion tēs Europaikēs Oikonomikēs Koinotētos --- Hof van Justitie van de Europese Gemeenschappen --- Tribunal de Justicia de las Comunidades Europeas --- GHEG --- European Atomic Energy Community. --- European Economic Community. --- European Court of Justice --- Europäischer Gerichtshof --- Curtea de Justiție a Comunităților Europene --- Ōshū Shihō Saibansho --- G.H.E.G. --- Tribunal de Justiça das Comunidades Europeias --- Sud evropeĭskikh soobshchestv --- Avrupa Toplulukları Adalet Divanı --- Tribunal de Justiça das Comunidades --- Curia Communitatum Europaearum --- Eurōpaiko Dikastērio --- Dikastērio Eurōpaikōn Koinotētōn --- DEK --- EuGH --- ECJ --- D.E.K. --- Europejski Trybunał Sprawiedliwości --- ETS --- Dikastērio tōn Eurōpaikōn Koinotētōn --- CEJ --- European Union. --- European Coal and Steel Community. --- Court of Justice of the European Union --- Fiscal policy --- European Union countries --- Európai Bíróság --- Direct taxation - Law and legislation - European Union countries --- Income tax - Law and legislation - European Union countries --- Pays de l'Union européenne --- Arrêts de la cour de justice