European Tax Law
Spiramus Press (Verlag)
978-1-907444-11-1 (ISBN)
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Preface 2nd edition...5
Preface 1st edition...7
List of Abbreviations ...11
I.
The Sources of EU Law Relevant for Direct Taxation ...13
II.
Vanessa E. Englmair
The Relevance of the Fundamental Freedoms for Direct Taxation...41
III.
Marie-Ann Mamut
The State Aid Provisions of the TFEU in Tax Matters...81
IV.
Mario Tenore
The Parent-Subsidiary Directive ...111
VMatthias Hofstätter/Daniela Hohenwarter-Mayr
The Merger Directive...131
VI.
Dimitar Hristov
The Interest and Royalty Directive ...153
VII.
The Savings Directive ...167
VIII.
Michael Schilcher
The Directives on Mutual Assistance in the Assessment and in the Recovery of Tax Claims in the Field of Direct Taxation...181
IX.
Patrick Plansky
The EU Arbitration Convention...199
List of Authors ...211
Tables of Equivalences of Relevant Treaty Provisions for Direct Taxation ... 213
Table of ECJ Case Law...215
Erscheint lt. Verlag | 20.7.2010 |
---|---|
Zusatzinfo | Illustrations |
Verlagsort | London |
Sprache | englisch |
Maße | 155 x 225 mm |
Themenwelt | Recht / Steuern ► EU / Internationales Recht |
Recht / Steuern ► Steuern / Steuerrecht | |
ISBN-10 | 1-907444-11-4 / 1907444114 |
ISBN-13 | 978-1-907444-11-1 / 9781907444111 |
Zustand | Neuware |
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