Anti-avoidance of general nature and scope – GAAR and other rules: EU Report

Autor: Kemmeren, Eric, Prats, Alfredo Garcia, Haslehner, Werner, Heydt, Volker, Jofler, Georg, Lang, Michael, Lüdicke, Jürgen, Nogueira, João, Pistone, Pasquale, Raventos-Calvo, Stella, Raingeard de la Blétière, Emmabuel, Richelle, Isabelle, Rust, Alexander, Shiers, Rupert, Valente, Piergiorgio, Rosenblatt, Paulo, Tron, Manuel E.

Publikováno v: Anti-Avoidance of General Nature and Scope – GAAR and Other Rules, 103A, 59-93

While the EU Treaties do not contain a general anti-abuse rule, the Court of Justice of the European Union (ECJ) uses the concept of abuse of law when interpreting the EU Treaties in multiple substantive areas of law, including direct taxation. Curre

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=narcis______::f9857e76e9dcbb6611f47e5b2edba7bc
https://research.tilburguniversity.edu/en/publications/f70bebf9-fe31-4f20-9691-cfed87205270

Reform des Verfahrens vor dem BVerfG

Autor: Heydt, Volker

Publikováno v: Zeitschrift für Rechtspolitik, 1974 Jan 01. 7(1), 24-24.

Externí odkaz: https://www.jstor.org/stable/23415796

Zustimmungsbedürftige Gesetze

Autor: Heydt, Volker

Publikováno v: Zeitschrift für Rechtspolitik, 1972 May 01. 5(5), 128-128.

Externí odkaz: https://www.jstor.org/stable/23413380

Die ministerielle Gegenzeichnung von Gesetzen

Autor: HEYDT, VOLKER

Publikováno v: Zeitschrift für Rechtspolitik, 1971 Sep 01. 4(9), 201-204.

Externí odkaz: https://www.jstor.org/stable/23413386

Opinion statement ECJ-TF 2/2015 of the CFE on the decision of the European Court of Justice in Commission v. United Kingdomm ('final lossess') (case C-172/13), concerning the 'Marks & Spencer exception'

Autor: ECJ Task Force (Paul Farmer, García Prats, Francisco Alfredo, Gutmann, Daniel, Heydt, Volker, Kemmeren, Eric, Kofler, Georg (Chair), Lang, Michael, Le Mentec, Franck, Pistone, Pasquale, Raventos-Calvo, Stella, Richelle, Isabelle, Roedler, Friedrich, Kelly Stricklin-Coutinho)

Publikováno v: ECJ Task Force (Paul Farmer Garcia Prats, Alfredo Gutmann, Daniel Heydt, Volker Kemmeren, Eric Kofler, Georg (Chair) Lang, Michael Le Mentec, Franck Pistone, Pasquale Raventos-Calvo, Stella Richelle, Isabelle Roedler, Friedrich Kelly Stricklin-Coutinho) 2016 Opinion statement ECJ-TF 2/2015 of the CFE on the decision of the European Court of Justice in Commission v. United Kingdomm ('final lossess') (case C-172/13), concerning the 'Marks & Spencer exception' European Taxation 56 2/3 87 93
RODERIC. Repositorio Institucional de la Universitat de Valéncia
instname

This is an Opinion Statement prepared by the CFE ECJ Task Force on Case C-172/13, European Commission v United Kingdom, which was decided by the Grand Chamber of the Court of Justice of the European Union (ECJ) on February 2015. This case is in some

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::e8aaf98fa6f366a1df5563de4eb4811e
http://hdl.handle.net/10550/54315