Peter Cussons Tax Partner PricewaterhouseCoopers discusses EC COM (2003) 810 which signals a step change in the Commission's enforcement of individual ECJ decisions
In May 2001 in COM (2001) 260 the European Commission (EC) announced its intention to take a more proactive approach in its role as 'guardian' of the EU Treaty. This was further elaborated in another communication 'Towards an Internal Market without tax obstacles' in which the EC proposed to develop guidance for EU Member States on important European Court of Justice (ECJ) rulings and co-ordinate implementation of these rulings.
Two-and-a-half years later on 19 December 2003 evidence of this guardianship became clear in the form of a further EC communication entitled 'Dividend taxation of individuals in the Internal Market' COM...
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Peter Cussons Tax Partner PricewaterhouseCoopers discusses EC COM (2003) 810 which signals a step change in the Commission's enforcement of individual ECJ decisions
In May 2001 in COM (2001) 260 the European Commission (EC) announced its intention to take a more proactive approach in its role as 'guardian' of the EU Treaty. This was further elaborated in another communication 'Towards an Internal Market without tax obstacles' in which the EC proposed to develop guidance for EU Member States on important European Court of Justice (ECJ) rulings and co-ordinate implementation of these rulings.
Two-and-a-half years later on 19 December 2003 evidence of this guardianship became clear in the form of a further EC communication entitled 'Dividend taxation of individuals in the Internal Market' COM...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
