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Summary

Samenvatting EBR met bijbehorende wetsartikels

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Uploaded on
18-05-2021
Written in
2020/2021

Dit document is een samenvatting met daarin alle belangrijke begrippen en de bijbehorende wetsartikels.

Institution
Hogeschool Van Amsterdam (HvA)
Course
Europees Belastingrecht








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Written for

Institution
Hogeschool van Amsterdam (HvA)
Study
Finance Tax & Advice
Course
Europees Belastingrecht
All documents for this subject (3)

Document information

Uploaded on
May 18, 2021
Number of pages
4
Written in
2020/2021
Type
Summary

Subjects

  • europees belastingrecht
  • ebr
  • wetsartikels
  • hva
  • samenvatting

Content preview

1958 Rome: oprichting EEG > 1993: oprichting EU + VWEU

-Europese commissie: uitvoerende macht, neemt beslissingen, voert begroting uit

-Europees parlement: recht van wetgeving, recht van budget, controle EC,

voorzitter goedkeuren, wetgevende macht

-HvJ: 1 rechter per lidstaat, besluiten worden met meerderheid

genomen, bindende uitspraken, bewaakt correcte toepassing gemeenschapsrecht.

-Europese raad: sinds 2009, staatshoofden/regeringsleiders +

voorzitter EC + eigen voorzitter, bespreekt politieke vraagstukken

-Raad van ministers: samen met EP wetgevende

bevoegdheden o.a. richtlijnen & verordeningen

-Europese rekenkamer

HVJ

Particulier heeft toegang via nationale rechter

of klachtenformulier indienen bij EC.

Prejudiciële vragen: lagere rechter kan vragen

voorleggen (niet verplicht), hoogste rechter verplicht

vragen voor te leggen, tenzij:

-Acte clair: hoogste rechter is ervan overtuigd dat antwoord evident is

-Acte éclairé: zaak waarin een vergelijkbaar

geval al eerder prejudiciële vragen zijn gesteld
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