Search results for "Tax law"

Opinion Statement ECJ-TF 1/2016 on the Judgment of 17 September 2015 of the Court of Justice of the EU in the Combined Cases C-10/14, Miljoen, C-14/1…

2016

This article deals with the decision taken by the Court of Justice of the European Union in Miljoen and others (Joined Cases C-10/14, C-14/14 and C-17/14), in respect of which the Third Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 17 September 2015, following the Opinion of Advocate General Jaaskinen of 25 June 2015. The cases concern the taxation of dividends received by individual and corporate non-resident taxpayers. They answer several questions in respect of the appropriateness of levying dividend withholding taxes, such as the need to allow for an offset against ordinary income tax, the deductibility of related costs and the relevance of an off…

Abuso del diritto e diritto penale: un pericoloso ossimoro.

2020

L’articolo tratta del delicato e complesso concetto di abuso del diritto, nato nel campo del diritto civile e poi approdato in sede penale nel settore del diritto penale tributario. Nell’articolo si ritiene che tale nozione non è compatibile con i princìpi fondamentali del diritto penale italiano e che, pertanto, non vi dovrebbe avere ingresso.

OS ECJ-TF 2/2017 on the ECJ Decision of 21 December 2016 in World Duty Free Group and Others (Joined Cases C-20/15 P and C-21/15 P), Concerning the R…

2017

This article deals with the decision taken by the Grand Chamber of the Court of Justice of the European Union in World Duty Free Group (formerly Autogrill Espana); Banco Santander and Santusa Holding (Joined Cases C-20/15 P and C-21/15 P), on 21 December 2016, following decisions of the General Court of the European Union of 7 November 2014 in Autogrill Espana and of 7 November 2014 in Banco Santander and Santusa and the Opinion of Advocate General Wathelet of 28 July 2016. The case concerned Spanish tax rules that allowed Spanish enterprises tax amortization of financial goodwill arising from the acquisition of shareholdings in foreign companies, but not from the acquisition of shareholdin…

Dokumentowanie usług niematerialnych i zaliczanie ich w koszty uzyskania przychodów - wybrane zagadnienia

2017

Juridiskā zinātne, Nr. 12

2019

The publishing of Journal “Law” of the University of Latvia is financed by the Faculty of Law of the University of Latvia. The publishing of issue No. 11 is supported by “Eversheds Sutherland Bitāns” Law Office.

Fisiologia e patologia della fiscal competition

2017

L’articolo ha ad oggetto gli effetti della fiscal competition, analizzati sotto il duplice aspetto fisiologico e patologico del fenomeno. In primo luogo, esso evidenzia che la fiscal competition è il risvolto naturale (i) della competizione fra Stati e imprese multinazionali, (ii) della globalizzazione economica e (iii) della propensione alla sovranazionalità dei singoli ordinamenti giuridici.Pertanto, innanzitutto, la fiscal competition è sostanzialmente un fenomeno fisiologico. Tuttavia, il presente elaborato evidenzia che la fiscal competition ha effetti negativi su alcuni importanti principi: la sovranità statale, l’equità fiscale e l’efficienza generale del sistema economico. In questo…

Wzajemne oddziaływanie norm prawa upadłościowego i restrukturyzacyjnego oraz norm prawa podatkowego w procesie ich tworzenia i stosowania – wstęp do …

2021

Problematyka istnienia norm różnych dziedzin prawa, które wzajemnie na siebie oddziaływają, nie jest zjawiskiem nowym. Niemniej w przypadku gdy stosowanie jednych z nich wyklucza inne normy prawa bądź też prowadzi do osłabienia ich oddziaływania, jest to sytuacja niepożądana. Dotyczy to zarówno jednostki, jak i organów władzy publicznej. Normy prawa upadłościowego i restrukturyzacyjnego nie zawsze uwzględniają specyfikę prawa podatkowego – i odwrotnie. W rezultacie w trudnych z natury postępowaniach upadłościowych i restrukturyzacyjnych pojawiają się dodatkowo niełatwe zagadnienia podatkowe, co stwarza niepotrzebne ryzyko w działaniach stron, organów i sądów. Wymaga to dodatkowej wiedzy, cz…