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Christian Walter, Barak Medina, Lothar Scholz, Heinz-Bernd Wabnitz - The Israeli Legal System

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Christian Walter (ed.), Barak Medina (ed.), Lothar Scholz (ed.), Heinz-Bernd Wabnitz (ed.)

The Israeli Legal System

2019

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Rifat Azam § 12 Tax Law S. 189-204

„… laws, including tax law.43 Courts interpret tax laws according to the subjective purpose, which are the …” „… revolution on tax law is that the basic laws limit the power of the parliament and subjects tax legislation …” „… Tax Law Rifat Azam IntroductionI. 189 The Income TaxII. 190 The Value-Added TaxIII. 197 Tax Law and …”

Index S. 291-294

„… MN 5 ff.; § 15 MN 56 ff. – in criminal law § 13 MN 78 f. – in tax law § 12 MN 6. – shareholders …” „… § 11 MN 3. Income Tax § 12 MN 2 ff. Inheritance § 15 MN 49 ff. Intention, tort law § 5 MN 6 ff …” „… . Syria § 1 MN 7; § 17 MN 11; § 17MN 14. Targeted killings § 17 MN 30. Tax evasion § 12 MN 8. Tax Law …”

Titelei/Inhaltsverzeichnis S. 1-12

„… evolution of Israeli antitrust lawI. 169 The objectives of Israeli antitrust lawII. 171 Restrictive …” „… strike and lock-outVII. 186 SummaryVIII. 187 Tax Law Rifat Azam § 12 189 IntroductionI. 189 The Income …” „… TaxII. 190 The Value-Added TaxIII. 197 Tax Law and the ConstitutionIV. 199 ConclusionV. 203 …”

List of Abbreviations S. 13-14

„… IsrSC → PD ITA Israeli Tax Authority ITO Income Tax Ordinance J. Justice J.L. & Soc’y Journal of Law and …” „… Family Appeal L.Q.R. Law Quarterly Review L.S.I. Laws of the State of Israel Md. L. Rev. Maryland Law …” „… List of Abbreviations AA Administrative Appeal AJIL American Journal of International Law ALR …”

Adam Hofri-Winogradow § 7 Law of Trusts S. 125-136

„… Law of Trusts Adam Hofri-Winogradow Socio-economic background: Jewish immigration to Palestine and …” „… positive law of private trusts II. 127 The Trust Act of 1979: Key featuresIII. 130 A free-form (shapeless …” „… draft civil codeIV. 133 EvaluationV. 134 The law and use of trust-like forms has been common in …”

Ronen Perry § 5 Law of Torts S. 87-112

„… Law.Journal 1974, 431 (433). 47 RAVCA §§ 2-3. § 5 Law of Torts 96 Perry 33 34 35 tionally caused the accident …” „… Law of Torts Ronen Perry IntroductionI. 87 Fault based liabilityII. 89 Intentional torts1. 89 …” „… Israeli tort law were laid down in 1944, with the enactment of the Civil Wrongs Ordinance (hereinafter CWO …”

List of Contributors and Editors S. 287-290

„… Radzyner Law School, Interdis‐ ciplinary Center (IDC), Herzliya. His main areas of research are Tax Law …” „… Law, Conflict of Laws, Bankruptcy law, Game Theory and the Law, and Robo-Ethics. His main research …” „… areas are Criminal Law, Criminal Justice, Evidence Law, Conflict of Laws, Bankruptcy Law, Civil …”

Ron Harris § 1 History and Sources S. 15-26

„… Anglicization of the Law of Mandatory Pales‐ tine, 29(3) Isr. L. Rev. 1995, 291-359. 16 Likhovski, Is Tax Law …” „… Culturally Specific? Lessons from the History of Income Tax Law in Manda‐ tory Palestine, 11(2) Theoretical …” „… ). In a stage in which only judges and lawyers educated in Islamic law were available, the sharia courts …”

Ram Rivlin § 8 Family Law S. 137-154

„… polygamy than do religious laws,4 religious law adds another layer of limitations, which are in conflict …” „… ‐ ture is more complicated. As a remnant from the former case law-based communi‐ ty property regime …” „… surrogacy is common among Israeli citizens who cannot meet either the law’s requirement (mainly as to …”

Yehuda Adar § 4 Law of Contracts S. 69-86

„… procedural law and even to public law.14 The principle of good faith is relied upon by lawyers in almost …” „… – Civil Law Law of Contracts Yehuda Adar1 IntroductionI. 69 Formation of contract: Questioning the …” „… with equality in exchange III. 77 The basic regime1. 77 The basic principle underlying the law of …”

Shimon Shetreet § 2 Courts and Judiciary S. 27-38

„… the statutory regulation of the courts and judges see Basic Law: Adjudication, and the Courts Law.For …” „… Law: Judicature. There are a number of entrenched provisions in Basic Laws such Article 4 of Basic Law …” „… Historical Perspectives, 10 Law and Business 2010, 525 (in Hebrew). Shetreet 27 1 2 3 deliberately left …”

Suzie Navot § 3 Constitutional Law S. 39-68

„… the legis‐ lative process.23 The judgment dealt with a law imposing a tax on owners of three or more …” „… : Basic Law: Human Dignity and Liberty; and Basic Law: Freedom of Occupation. Both basic laws include a …” „… , above all, a basic law that arranges the process of identification and enactment of basic laws is …”

doi.org/10.5771/9783845290232

Juliane Kokott, Pasquale Pistone - Taxpayers in International Law

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Juliane Kokott, Pasquale Pistone

Taxpayers in International Law

2022

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Sources of International (Tax) Law S. 7-30

„… these Commentaries. Th e Court of Justice of the 16 Sources of International (Tax) LawOECD, as a source …” „… international tax regime, taking into account the sources of interna-tional law as listed in Article 38 of the …” „… , ‘ Th e Interaction between Tax Treaty Provisions and Domestic Law ’, in G Maisto (ed), Tax Treaties …”

Introduction: The Internationalisation of Tax Law and the Importance of Taxpayers’ Rights S. 1-4

„… international tax law (in particular, double taxation), tax lawyers today are connected worldwide: the …” „… 1 cf also J Kokott et al, ‘ Public International Law and Tax Law: Taxpayers ’ Rights, Th e …” „… International Law Associations ’ Project on International Tax Law – Phase 1 ’ ( 2021 ) 52 ( 2 ) Georgetown …”

Bibliography S. 523-540

„… Law-Finding Issues in the Preliminary Ruling and Infringement Procedures before the ECJ in Tax Matters …” „… ). Avery Jones , JF , Th e Interaction between Tax Treaty Provisions and Domestic Law , in G Maisto (ed …” „… ), Tax Treaties and Domestic Law ( IBFD , 2006 ), 81–122. Avery Jones , JF , Treaty Interpretation …”

General Principles Protecting Taxpayers’ Rights S. 83-170

„… retroactive applica-tion of tax law and – in principle – prohibits them. Retroactive laws alter the …” „… of the Law Th e violation of taxpayers ’ rights regarding the retrospective application of tax laws …” „… 1 W Sch ö n , ‘ Taxation and Democracy ’ ( 2019 ) 72 Tax Law Review 235 and ff , 302 and ff …”

Taxpayers’ Rights Related to Sanctions S. 311-344

„… Related to Sanctions 7.1. General Th e law establishes the obligation to pay taxes and the consequences …” „… by law to make the actual payment of tax) fail to fulfi l it in a timely manner and/or in full. Such …” „… breaches of tax law. Th erefore, it justifi es, on the one hand, the levying of criminal sanctions in …”

The Emergence of an International Tax Regime S. 471-489

„… tax law, Avi-Yonah, raised the question: is there a customary international tax law ? 1 In his view …” „… Customary International Law 3 Th e nexus principle ‘ forms part of general international law of income tax …” „… nexus principle, being regarded as a rule 1 R Avi-Yonah , ‘ International Tax as International Law …”

Substantive Rights S. 345-468

„… tax law in an equal way in respect of all taxpay-ers. Article 1 of Protocol No. 1 to the European …” „… nations. 17 Th is theory was fi rst proposed by R Avi-Yonah , International Tax as International Law …” „… equality is not as far-reaching in international tax law as it may prima facie appear. Th is is due to the …”

The Procedural Rights S. 206-310

„… , ‘ Th e Rise of “ Soft Law ” ’ ( January/February 2008 ) Tax Administration- Good News for Taxpayers …” „… ? , Asia-Pacifi c Tax Bulletin 38 . 4 For the material component of the rule of law, see below under sec 8 of …” „… elsewhere, ‘ as part of the rule of law, taxpayers need to trust that the tax administration will protect …”

International Minimum Standards for the Protection of Taxpayers’ Rights S. 490-504

„… explored by public international law. For various reasons, public international lawyers oft en regard tax …” „… together the worlds of public international law and international tax law on a largely unexplored area of …” „… law as a world apart. Tax law presents, inter alia, numerous technicalities and forms part of the hard …”

Special Features of Human Rights in Taxation S. 171-205

„… and IJ Mosquera Valderrama , ‘ Revisiting the Case of Customary International Tax Law ’ ( 2021 …” „… resources, 16 and the right to a fair trial, 17 but also the duty to pay taxes imposed by law in the …” „… treatment, to appeal or review of decisions, to minimise tax liability within the bounds of law; to privacy …”

Proposed International Instruments S. 505-518

„… , this way, soft law bypasses the democratic process. Th e international tax system is being created …” „… hoc for a specifi c dispute or generally. To implement international tax law, courts could be arbitral …” „… International Instrumentslaw, international conventions in tax matters, including case law from throughout the …”

Index S. 541-568

„… rule of law 89 , 104 – 5 sanctions 317 – 27 tax ombudspersons 296 – 99 transparency and mutual …” „… of law 91 – 93 sanctions 319 – 20 Superior Court of Justice 250 , 385 , 431 Tax Code 50 …” „… 53 – 54 right to be heard 230 rule of law 104 sanctions 325 tax ombudspersons 298 …”

Possible Approaches to Human Rights and Taxation S. 70-80

„… Domestic Tax Law Perspective ( Warszawa , Ofi cyna , 2009 ) ; IFA , Th e Practical Protection of …” „… Rights. Th ereaft er, ‘ [i]t is the duty of every person to pay the taxes established by law for the …” „… emerging issues at the intersection of international tax law and human rights protection, in May 2018, the …”

The Relationship between National and International Law S. 31-69

„… ) 4 no 6 International Tax Law Reports 1077 – 130 ; cf also P Martin , ‘ Interaction between …” „… Tax Treaties and Domestic Law ’ ( 2010 ) 65 Bulletin of International Taxation 205 and ff ; C de …” „… ectiveness of International Law ’ ( 2015 ) 7 ( 1 ) World Tax Journal 78 ; OECD, Tax Treaty Override …”

Titelei/Inhaltsverzeichnis

„… bring-ing international tax law back to the community of public international lawyers, thus enabling a …” „… TAXPAYERS IN INTERNATIONAL LAW International Tax Law Series Editors: Juliane Kokott and Pasquale …” „… Pistone Th is series promotes the study of international tax law, with a special focus on its …”

doi.org/10.5771/9783748913443

Federal Constitutional Court - Decisions of the Bundesverfassungsgericht - Federal Constitutional Court - Federal Republic of Germa

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Federal Constitutional Court (ed.)

Decisions of the Bundesverfassungsgericht - Federal Constitutional Court - Federal Republic of Germa

2007

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BVerfGE 19, 268 Judgment of the First Senate of 14 December 1965 – 1 BvR 606/60 “Church tax for mixed-faith spouses case” The splitting principle enshrined in German church tax law (assessment of church tax in mixed-faith marriages in accordance with the combined income of both spouses) is unconstitutional. S. 57-66

„… case” HEADNOTES: 1. The splitting principle enshrined in German church tax law, in accordance with …” „… 2.1 of the Basic Law (Grundgesetz – GG). 2. The same applies if church wage tax is calculated on the …” „… Basic Law. It is alleged to violate the principle of equality that the regulation on church tax …”

BVerfGE 19, 226 Judgment of the First Senate of 14 December 1965 – 1 BvL 31, 32/62 “Mixed-marriage church tax case” An employee who is not a member of a church entitled to levy tax cannot be obliged by state law to pay church tax for his or her spouse who is a member of a church, or to be liable for the spouse’s church tax debt. S. 49-56

„… ” HEADNOTE: An employee who does not belong to a church entitled to levy tax may not be obliged by state law …” „… Church Tax Law (baden-württembergisches Gesetz zur Änderung des Kirchensteuerrechts) of 30 Jan- 28 uary …” „… the version of the Baden- Württemberg Act Amending Church Tax Law of 30 January 1956 (Law Gazette …”

BVerfGE 73, 388 Order of the Second Senate of 23 October 1986 – 2 BvL 7, 8/84 “Church money case” Empowerment of the church corporate bodies entitled to levy tax to determine the nature and amount of church money in mixed-faith marriages. S. 269-276

„… Church Tax Act (hamburgisches Kirchensteuergesetz – KiStG) of 15 October 1973 (Law and Ordinance Gazette …” „… Church Tax Act of 15 October 1973 (Law and Ordinance Gazette p. 431) is compatible with the Basic Law …” „… Hamburg Church Tax Act of 15 October 1973 (Law and Ordinance Gazette p. 431) … empowers the [churches …”

BVerfGE 19, 206 Judgment of the First Senate of 14 December 1965 – 1 BvR 413, 416/60 “Church construction tax case” Unconstitutionality of the Baden church construction tax. No transfer to a religious society of sovereign powers vis-à-vis persons who do not belong to any religious society. S. 37-48

„… no fundamental right within the meaning of the Basic Law. The right to levy tax in accordance with …” „… Administrative Court. 3. Article 13 of the Baden Local Church Tax Act of 30 June 1922 (Baden Law and Ordinance …” „… Baden Land Act to Amend Church Tax Law (Badisches Landesgesetz zur Änderung des Kirchensteuerrechts) of …”

BVerfGE 44, 59 Order of the First Senate of 8 February 1977 – 1 BvL 7/71 “Church tax after resignation of church membership case” (in supplement to BVerfGE 44, 37) Levying church tax on a person who resigned church membership until expiry of the calendar month following the declaration of resignation of church membership. S. 162-169

„… relate to the matter of whether it is compatible with the Basic Law that church tax liability does not …” „… Hesse Church Tax Act does not violate Article 4.1 of the Basic Law. As the Federal Constitutional Court …” „… Article 4.1 of the Basic Law. There is no constitutional requirement to have church tax liability end at …”

BVerfGE 30, 415 Order of the First Senate of 31 March 1971 – 1 BvR 744/67 “Church tax liability case” Linking liability to pay church tax to baptism and place of residence. S. 76-83

„… authorities and courts are obliged to take the internal church system as a basis in church tax law where it …” „… , church tax law may not create a membership arrangement which violates the complainant’s fundamental …” „… continuation of liability to pay church tax since in accordance with church membership law a change in the …”

BVerfGE 44, 37 Order of the First Senate of 8 February 1977 – 1 BvR 329/71, 217, 2237/73 and 199, 217/74 “Church tax after resignation of church membership case” Statutory period (“consideration period”) for the effectiveness of a declaration of resignation of church membership; “subsequent taxation” of a person who has resigned church membership. S. 147-161

„… law-making and execution to ensure the possibility of proper administration of church taxes; it is only under …” „… Schleswig-Holstein) of 15 March 1968 (Law and Ordinance Gazette p. 81), however, the Tax Office only retains church …” „… complainant’s fundamental rights. In response to the appeal on points of law only by the Tax Office, the Federal …”

Titelei/Inhaltsverzeichnis S. 2-11

„… case” An employee who is not a member of a church entitled to levy tax cannot be obliged by state law …” „… “Church tax for mixed-faith spouses case” The splitting principle enshrined in German church tax law …” „… – Federal Constitutional Court – Federal Republic of Germany Volume 4: The Law of Freedom of Faith and …”

Index of Statutes S. 467-471

„… of the 348, 351 B Baden Concordat – Article IV no. 4 of the 25 Baden Local Church Tax Act – Article …” „… – § 11.1 of the 377, 383 – § 73 of the 403 Basic Law – Article 1.1 of the 67, 386 – Article 2.1 of the 15 …” „… the 122 Church Tax Act – § 5.1 of the 29 – § 6 of the 28 – § 6.2 and 6.4 of the 27 – § 6.4 of the 30 …”

Index S. 459-466

„… their affairs church tax – and state income tax law, link between 253 – church tax 27-35, 127-129 …” „… planning law 318 – entitled to levy tax 247-251 – status 318-319, 322, 325, 327, 330-333 – under public law …” „… construction tax – church construction tax 15, 17, 19, 23- 25 – liability for legal persons 16, 18, 23-24, 26 …”

BVerfGE 19, 1 Order of the First Senate of 28 April 1965 – 1 BvR 346/61 “Exemption from fees for religious communities case” Exemption of the New Apostolic Church from fees in accordance with § 8.1 no. 4 of the Prussian Court Costs Act. S. 27-36

„… corporate body under public law, …, represented by its president …, lawyers having power of attorney …” „… communities case” HEADNOTE: Article 3.1 of the Basic Law (Grundgesetz – GG) requires that § 8.1 no. 4 of the …” „… Apostolic Church of the Land (state) North- Rhine/Westphalia, as a corporate body under public law, enjoys …”

BVerfGE 102, 370 Judgment of the Second Senate of 19 December 2000 – 2 BvR 1500/97 “Jehovah’s Witnesses case” S. 338-356

„… taxes and capacity to be public-law employers – and – in the power to dedicate – as against others. What …” „… church tax (Article 140 of the Basic Law in conjunction with Article 137.6 of the Weimar Constitution) or …” „… law-creating construction of the Federal Administrative Court to develop in addition to the requirement of …”

Selected Provisions of the Weimar Constitution S. 455-458

„… are corporate bodies under public law shall be entitled to levy taxes on the basis of Land law on the …” „… provisions of civil law. (5) Religious societies shall remain corporate bodies under public law insofar as …” „… their permanency. Where several such religious societies established under public law unite in one …”

Hans-Jürgen Papier Preface by Prof. Dr. Dres. h.c. Hans-Jürgen Papier S. 12-14

„… collections of decisions in the English language. Following the first three volumes, on international law …” „… together with the law of the European Communities, on freedom of speech, and on questions of law arising …” „… from German unification, the present volume deals with the law of freedom of faith and the law of the …”

BVerfGE 70, 138 Order of the Second Senate of 4 June 1985 – 2 BvR 1703, 718/83 and 856/84 “Labour law in church hospital case” The effectiveness of notices of termination of employment given by church institutions to employees in their service for the violation of ecclesiastical obligations of loyalty. S. 248-268

„… 226 No. 19 BVerfGE 70, 138 of 4 June 1985 – 2 BvR 1703, 718/83 and 856/84 – “Labour law in church …” „… by secular labour law; in this connection, the churches’ right of self-determination remains …” „… Constitution (Weimarer Reichsverfassung – WRV), are fully subject to the application of labour law. Order of …”

BVerfGE 83, 341 Order of the Second Senate of 5 February 1991 – 2 BvR 263/86 “Bahá’í case” Consideration of freedom of religion in interpretation and application of provisions of the Civil Code regarding associations (registration of the Spiritual Assembly of the Bahá’ís in the register of associations). S. 284-299

„… with Article 140 of the Basic Law/Article 137.2 and 137.4 of the Weimar Constitution for the …” „… religious freedom of association to Article 140 of the Basic Law/Article 137.2 of the Weimar Constitution …” „… accordance with Article 140 of the Basic Law/Article 137.5 of the Weimar Constitution. This form of …”

BVerfGE 53, 366 Order of the Second Senate of 25 March 1980 – 2 BvR 208/76 “Hospital law and church self-determination case” Secular order on the structure and organisation of hospitals that are operated by religious societies, or institutions that are on an equal footing with them or associated with them, as a violation of the constitutional guarantee of the church’s right of self-determination (Hospital Act of the Land North-Rhine/Westphalia). S. 204-233

„… episcopal decree of 4 October 1946 as “a real and lawful religious cooperative under episcopal law”, which …” „… 182 No. 17 BVerfGE 53, 366 of 25 March 1980 – 2 BvR 208/76 – “Hospital law and church …” „… ) that are incorporated into the Basic Law (Grundgesetz – GG) form an organic whole together with the …”

doi.org/10.5771/9783845205540

Ingolf Pernice, Ana Maria Guerra Martins - Brexit and the Future of EU Politics

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Ingolf Pernice (ed.), Ana Maria Guerra Martins (ed.)

Brexit and the Future of EU Politics

Series: European Constitutional Law Network-Series

Volume 10 2019

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Rui Lanceiro Brexit and EU Citizen’s Social Rights – the Commission v. United Kingdom [UK child benefit or child tax credit] and the CJEU case law on social rights S. 145-184

„… tax credit] and the CJEU case law on social rights Rui Lanceiro Abstract Since its creation, the …” „… financed through contributions, but through tax revenue. The Court considered that, from its case-law …” „… case-law: the UK child benefit or child tax credit case This evolution of the CJEU case-law emerged in …”

Paula Vaz Freire Internal Market and Brexit S. 131-144

„… , characterized by a strong rule of law, flexible labour markets and a highly educated workforce and all these …” „… stock of inward FDI in the UK (45%), constitute 8% of its GDP and generates 12% of tax receipts. In this …” „… Agreement. Given the tax-related provisions also included, the bill is entitled “Tax Act relating to Brexit …”

Introduction S. 5-14

„… child tax credit] and the CJEU case law on social rights 145 Rui Lanceiro Immigration after Brexit …” „… the basis of Brexit, the European Constitutional Law Network (ECLN) met at the Faculty of Law of the …” „… University of Lisbon on 23 and 24 June 2017 to discuss ‘Brexit – Challenge or End of EU Constitutional Law …”

Jean-Victor Louis The Future of Monetary and Financial Policy after Brexit S. 199-226

„… safeguard the rules-based international order, the rule of law and promotion of democracy, and high …” „… and economic cooperation, law enforcement and criminal justice, foreign policy, security and defence …” „… is not compatible with EU law. One may suspect that the presence of the UK in these organs will en …”

Ingolf Pernice Brexit – Exercise of Democracy or a Challenge to Democracy? S. 101-130

„… ’, European Law Review (2016), 447. Ingolf Pernice 104 Cameron was given a clear mandate in the parliamentary …” „… ’. Quoting from Dicey’s Introduction to the Study of the Law of the Constitution the Court emphasises that …” „… the ‘Parliament, or more precisely the Crown in Parliament, lays down the law through statutes – or …”

doi.org/10.5771/9783748903246

Jutta Kruthoffer-Röwekamp - Die Rechtsprechung des EuGH in ihrer Bedeutung für das nationale und internationale Recht der direkt

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Jutta Kruthoffer-Röwekamp (ed.)

Die Rechtsprechung des EuGH in ihrer Bedeutung für das nationale und internationale Recht der direkt

Series: Steuerwissenschaftliche Schriften

Volume 21 2010

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Peter J. Wattel EC law and direct taxation: l’Europe des juges et des contribuables S. 17-28

„… Advocate-General in the Netherlands Supreme Court (Hoge Raad der Nederlanden) and professor of EC Tax Law at the …” „… case law of the ECJ on direct tax matters. Indirect taxation; positive integration; implementation …” „… problems; tax law rather than EC law Because of the marked differences in legal basis for, and degree of …”

Raffaele Russo Double taxation agreements between international and European law S. 53-60

„… Double taxation agreements between international and European law Raffaele Russo* Tax Treaty …” „… something innovative and avoid the usual talks about the relationship between tax treaties and EC Law. As a …” „… contacted at Raffaele.RUSSO@oecd.org. For a general overview on EC (Direct) Tax Law, see B. Terra/P. Wattel …”

Philip Baker ECJ jurisprudence from the British point of view (Die Rechtsprechung des EuGH aus britischer Sicht) S. 97-104

„… provision in our substantive tax law. But it could just as well have been contained in non-tax legislation …” „… . Subsequently our law has been changed, so that we now do have a corporate exit tax, the compatibility of that …” „… tax with Community law being one of the 64 million euro questions that is being faced in the UK at the …”

Richard Lyal Community law beyond the European Community: Free movement of capital in the wider world S. 119-132

„… tax law which distinguish between tax-payers who are not in the same situation with regard to their …” „… of tax law from the scope of Article 56, but that provision has been interpreted by the Court as a …” „… Conference affirms that the right of Member States to apply the relevant provisions of their tax law as …”

Titelei/Inhaltsverzeichnis S. 2-12

„… ; positive integration; implementation problems; tax law rather than EC law II. 17 Direct taxation; negative …” „… integration; EC Treaty law rather than tax law III. 18 Limits to negative integration in tax mattersIV. 19 …” „… . D. Peer Steinbrück 15 EC law and direct taxation: l’Europe des …”

Koen Lenaerts Die Entwicklung der Rechtsprechung des Gerichtshofs der Europäischen Union auf dem Gebiet der direkten Besteuerung S. 29-52

„… ., Some Theoretical Thoughts on Judicial Power and Tax Law, with a Particular Focus on the ECJ, in …” „… tax measures: Guarding against protectionism or second-guessing national policy choices?, European Law …” „… Hinnekens, L. und Hinnekens, P. (Hrsg.), A Vision of Taxes within and outside the European Borders …”

Hanno Kube Die ungeschriebenen Rechtfertigungsgründe im Bereich der Steuern S. 133-156

„… Union hinzuwirken, Lehner, in: Lang u. a. (Hrsg.), Tax Treaty Law and EC Law, 2007, S. 11 (13 f …” „… EG-Rechts Rehm/Feyerabend/Nagler, IStR 2007, S. 7 (12); kritisch Wimpissinger, EC Tax Review 2008, S. 173 …” „… to impose taxes; französisch: répartition du pouvoir d’imposition) missverständlich ist. Es kann bei …”

doi.org/10.5771/9783845224909

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