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The Resource Das österreichische Steuerrecht im Lichte der Freiheit des Kapitalverkehrs

Das österreichische Steuerrecht im Lichte der Freiheit des Kapitalverkehrs

Label
Das österreichische Steuerrecht im Lichte der Freiheit des Kapitalverkehrs
Title
Das österreichische Steuerrecht im Lichte der Freiheit des Kapitalverkehrs
Creator
Subject
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 volume
Band 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
Instantiates
Publication
Extent
180 p.
Isbn
9783851228380
Label
Das österreichische Steuerrecht im Lichte der Freiheit des Kapitalverkehrs
Publication
Extent
180 p.
Isbn
9783851228380

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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