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Capital—national law providing tax exemption on immovable property owned only by legal persons established in Member State—otherwise, exemption subject to convention on administrative assistance—unavailability of information concerning holding companies under law of neighbouring ... Show moreCapital—national law providing tax exemption on immovable property owned only by legal persons established in Member State—otherwise, exemption subject to convention on administrative assistance—unavailability of information concerning holding companies under law of neighbouring Member State—refusal of exemption for legal persons established in latter Member State owning property in former Member State—scope of Directive 77/799 on mutual assistance on direct taxation—applicable to taxes imposed on elements of income or capital, irrespective of name—“tax on capital”—list of specified taxes and duties non-exhaustive—applicable to taxes similar in nature—applicable to taxes on legal persons—limits to exchange of information— Art.8(1) of Directive—no obligation to have enquiries carried out or to provide information if national authority prevented by laws or administrative practices from doing so for its own purposes—France/Luxembourg double tax convention of April 1, 1958—obligation to provide information not extending to holding companies—limitation on provision of information falling within scope of Art.8(1) of Directive—scope of Art.73b (now Art.56 ) EC—capital—including investment in immovable property—scope of Art.52 (now Art.42 ) EC—establishment—not applicable where no active management of immovable property—disputed tax restriction on free movement of capital—additional conditions to be satisfied by company established in another Member State—justification of restrictions—legitimate objective—combating tax evasion—encouraging disclosure of information—proportionality—measure appropriate to that objective—necessity—general presumption of tax avoidance or tax evasion not justifying fiscal measure compromising objectives of Treaty—less restrictive measures available—possibility of seeking information required directly from companies concerned where information not available via communication between competent authorities. [2008] STC 1762
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R.J. v M.R. - 1994 FAMILY LAW - Custody - Child abduction [1994] 1 IR 271
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IR SI 508/2001
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IR SI 124/1997
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R.W v C.C (Child Abduction: Recognition) - 2004 FAMILY LAW - Child abduction - Luxembourg Convention [2004] 3 IR 108
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Papamicolaou v Thielen - 1998 EUROPEAN UNION - Jurisdiction of courts - Officer appointed to company by courts in Luxembourg [1998] 2 IR 42
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Contracts (Applicable Law) Act 1990 - 1990 The Luxembourg Convention 1990 c. 36 sch. 2
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Schaal v Luxembourg (51773/99) - 2003 HUMAN RIGHTS LAW - Right to fair trial - Length of proceedings (2005) 41 EHRR 47
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FAMILY - Child abduction - Custody and access [2005] 1 ILRM 142
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FAMILY LAW - Custody - Child abduction [1994] 3 IR 491
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OJ C 202, 24/08/2002 P. 0001 C2002N0202(01)
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OJ C 204, 17/07/1999 P. 0010 C1999N0204(19)
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OJ C 240, 07/09/1987 P. 0008 91986E2717
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OJ C 062, 07/03/1983 P. 0020 91982E1740
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OJ C 189, 28/07/1990 P. 0025 41990Y0728(02)
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OJ C 189, 28/07/1990 P. 0025 41990A0728(01)
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41971A0603(01)
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OJ L 204, 02/08/1975 P. 0028 41971A0603(02)
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OJ L 078, 16/03/2004 P. 0022 32004D0246
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OJ C 131, 12/05/2000 P. 0007 32000Y0512(01)
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11951K/CDT/P31
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EUROPEAN COURT REPORTS 2002 PAGE I-03393 62002CO0069
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EUROPEAN COURT REPORTS 1980 PAGE 01517 GREEK SPECIAL EDITION PAGE 00127 SPANISH SPECIAL EDITION PAGE 01321 61979CJ0784
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EUROPEAN COURT REPORTS 1980 PAGE 01517 GREEK SPECIAL EDITION PAGE 00127 SPANISH SPECIAL EDITION PAGE 01321 61979CC0784
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OJ C 097E, 22/04/2004 P. 0636 52004AP0094
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