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Lang Michael / Pistone Pasquale / Schuch Josef / Staringer Claus
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Introduction to European Tax Law on Direct Taxation
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Basics of European Tax Law
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Although direct taxation falls within the competence of the Member States, they must nonetheless exercise it consistently with Community law. In some cases, though, Member States have surrendered their national tax prerogatives with a view to introducing common regimes applicable throughout the European Union and beyond. In 2006, tax cases represented as much as 12.5 percent of all the judgments of the European Court of Justice. European direct tax law is becoming increasingly important for both taxpayers and tax authorities.
This handbook aims at providing an introduction to European law on direct taxation: it is in fact a primer. The book is designed for students and with students, but the authors nevertheless believe that it will also be of great help for tax experts who wish to know more about European law, and for European law experts who wish to understand more about tax … technicalities. It includes an overview of the sources of European law, the impact of the fundamental freedoms on direct taxation and the relevance of the European state aid provisions in tax matters. Further, it analyses all relevant directives in the field of direct taxation, namely the Parent-Subsidiary Directive, the Merger Directive, the Interest and Royalty Directive, the Savings Directive, the Exchange of Information Directive and the Tax Collection Directive, as well as the Arbitration Convention. |
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Artikeldetails:
 | Broschiert |  | 186 Seiten |  | 15.07.2008 |
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 ISBN: 9783707309331 |
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© Verlag Österreich GmbH als Inhaberin der Buchhandlung JURBOOKS, 2008
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