Influence of EU Law on Taxation in the EU Member States' Overseas Territories and Crown Dependencies
Grinnanailís
31-05-2016
This legal study researches the influence on tax law and practice in the overseas areas of the Member States by state aid rules, secondary EU tax law and the Overseas Association Decision. The state aid rules and secondary EU tax law apply to the Outermost Regions, Gibraltar and the Åland Islands and not to the Overseas Countries and Territories and the Crown Dependencies, although the Savings Directive applies atypically. An amendment of the Overseas Association Decision might provide a solution. This document was prepared by Policy Department A at the request of the TAXE2 Committee.
Grinnanailís
Údar seachtarach
Wessel Geursen
Maidir leis an doiciméad seo
Saghas foilseacháin
Eochairfhocal
- AIRGEADAS
- AN tAONTAS EORPACH
- beartas fioscach
- comhroinn Fhrancach thar lear
- cumhacht feidhmiúcháin agus seirbhís phoiblí
- cánachas
- cás-staidéar
- dlí an Aontais Eorpaigh
- doiciméadacht
- forfheidhmiú dhlí AE
- GNÓ AGUS IOMAÍOCHT
- iomaíocht
- margadh aonair
- OIDEACHAS AGUS CUMARSÁID
- POLAITÍOCHT
- reachtaíocht thánaisteach
- rialú ar Státchabhair
- saorghluaiseacht earraí
- TCTL na hÍsiltíre
- TCTL na Ríochta Aontaithe
- TRÁDÁIL
- trádáil idirnáisiúnta
- tíortha agus críocha thar lear
- tíortha agus críocha thar lear
- TÍREOLAÍOCHT
- tógáil Eorpach