The Resource Das österreichische Steuerrecht im Lichte der Freiheit des Kapitalverkehrs
Das österreichische Steuerrecht im Lichte der Freiheit des Kapitalverkehrs
Resource Information
The item Das österreichische Steuerrecht im Lichte der Freiheit des Kapitalverkehrs represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Das österreichische Steuerrecht im Lichte der Freiheit des Kapitalverkehrs represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Austrian tax law in the light of the free movement of capital. The author analyses the influence of the freedoms established under the EC- Treaty - in particular that of the free movement of capital - on direct taxes. Directly applicable EC-law prevails over national legal provisions. The case law of the European Court of Justice puts the freedoms in a concrete form and guarantees protection from discriminatory treatment by national tax authorities. In the field of free movement of capital, however, there is only little case law. Therefore the author analyses the provisions on free movement of capital on basis of the case law on the other freedoms. Their impact on national tax law is in the centre of the discussion. The results of the analysis are applied to Austrian income tax, inheritance tax, capital transfer tax and stamp duties which contain a number of inconsistencies with EC-law
- Label
- Das österreichische Steuerrecht im Lichte der Freiheit des Kapitalverkehrs
- Title
- Das österreichische Steuerrecht im Lichte der Freiheit des Kapitalverkehrs
- Summary
- Austrian tax law in the light of the free movement of capital. The author analyses the influence of the freedoms established under the EC- Treaty - in particular that of the free movement of capital - on direct taxes. Directly applicable EC-law prevails over national legal provisions. The case law of the European Court of Justice puts the freedoms in a concrete form and guarantees protection from discriminatory treatment by national tax authorities. In the field of free movement of capital, however, there is only little case law. Therefore the author analyses the provisions on free movement of capital on basis of the case law on the other freedoms. Their impact on national tax law is in the centre of the discussion. The results of the analysis are applied to Austrian income tax, inheritance tax, capital transfer tax and stamp duties which contain a number of inconsistencies with EC-law
- http://library.link/vocab/creatorName
- Matzka, B
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- Series statement
-
- Schriftenreihe zum Internationalen Steuerrecht
- Series on International Tax Law
- Series volume
-
- Band 9
- Vol. 9
- http://library.link/vocab/subjectName
-
- non-discrimination
- fundamental freedoms
- capital gains tax
- EU tax law
- Label
- Das österreichische Steuerrecht im Lichte der Freiheit des Kapitalverkehrs
- Extent
- 180 p.
- Isbn
- 9783851228380
- Label
- Das österreichische Steuerrecht im Lichte der Freiheit des Kapitalverkehrs
- Extent
- 180 p.
- Isbn
- 9783851228380
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Das-%C3%B6sterreichische-Steuerrecht-im-Lichte-der/Iw9aeNgS1F4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Das-%C3%B6sterreichische-Steuerrecht-im-Lichte-der/Iw9aeNgS1F4/">Das österreichische Steuerrecht im Lichte der Freiheit des Kapitalverkehrs</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
