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Introduction to European Tax Law on Direct Taxation Seventh Edition [Pehme köide]

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  • Formaat: Paperback / softback, 360 pages, kõrgus x laius x paksus: 215x152x19 mm, kaal: 237 g
  • Ilmumisaeg: 30-Jan-2023
  • Kirjastus: Spiramus Press
  • ISBN-10: 1913507459
  • ISBN-13: 9781913507459
  • Formaat: Paperback / softback, 360 pages, kõrgus x laius x paksus: 215x152x19 mm, kaal: 237 g
  • Ilmumisaeg: 30-Jan-2023
  • Kirjastus: Spiramus Press
  • ISBN-10: 1913507459
  • ISBN-13: 9781913507459
A concise guide for all those who aim at obtaining a basic knowledge of European tax law. This edition contains selected relevant information available as of 30 June 2022. It retains all of the features and tools contained in the previous editions.

This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should also be useful for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. This book should also help academics without a legal background to approach the technical issues raised by European Union tax law.

This edition contains selected relevant information available as of 30 June 2022. It retains all of the features and tools contained in the previous editions (including the final charts, which our readers very much appreciate). In this edition we have also included a list of relevant documents and a selection of reference textbooks on European tax law in five languages, which we found of potential interest to our readers.
Preface 7th edition v
List of Authors
vii
List of Abbreviations
xi
Documents xvii
Lukasz Adamczyk
Alicja Majdanska
Chapter 1 The Sources of EU Law Relevant for Direct Taxation
1(38)
Pasquale Pistone
Rita Szudoczky
Chapter 2 Coordination of Tax Laws and Tax Policies in the EU
39(26)
Ivan Lazarov
Chapter 3 The Relevance of the Fundamental Freedoms for Direct Taxation
65(44)
Alexandra Miladinovic
Chapter 4 The State Aid Provisions of the TFEU in Tax Matters
109(40)
Mario Tenore
Chapter 5 The Parent-Subsidiary Directive
149(26)
Matthias Hofstatter
Daniela Hohenwarter-Mayr
Chapter 6 The Merger Directive
175(24)
Dimitar Hristov
Chapter 7 The Interest and Royalties Directive
199(22)
Stephanie Zolles
Valentin Bendlinger
Chapter 8 The Anti-Tax Avoidance Directive
221(22)
Karoline Spies
Viktoria Wdhrer
Chapter 9 Mutual Assistance in Direct Tax Matters
243(48)
Jean-Philippe Van West
Chapter 10 The EU Arbitration Convention and Dispute Resolution Directive
291(18)
Table of CJEU Case Law 309(2)
Index 311