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The Resource European tax law : volume 1 : general topics and direct taxation

European tax law : volume 1 : general topics and direct taxation

Label
European tax law : volume 1 : general topics and direct taxation
Title
European tax law : volume 1 : general topics and direct taxation
Title variation
Terra/Wattel - European tax law
Creator
Contributor
Subject
Language
eng
Summary
This book is a systematic survey of European tax law. It provides an analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. This first volume covers topics revolving around procedural matters and the extent of judicial protection. The chapters explore 1. The consequences of the EU free movement rights, the EU State aid prohibition, the EU Charter of Fundamental Rights; 2. The general principles of EU law for national tax law, tax treaties, national (tax) procedure, State liability and relations with third States, as they appear from the case law of the Court of Justice of the EU; 3. Secondary EU law in force and proposed on direct taxes (Parent-Subsidiary Directive, Tax Merger Directive, Interest and Royalties Directive, cross-border tax dispute settlement instruments, the Anti-Tax Avoidance Directive and the C(C)CTB proposal; 4. The exchange of information and other administrative assistance in the assessment and recovery of taxes between the EU Member States; 5. Soft Law on harmful tax competition. The publication states the law and jurisprudence up to January 2018
http://bibfra.me/vocab/lite/collectionName
  • European tax law
  • European tax law
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/meetingName
Terra, B.J.M
http://library.link/vocab/relatedWorkOrContributorName
  • Wattel, P.J
  • Marres, O.C.R
  • Vermeulen, H
Series statement
Fiscale handboeken
Series volume
10
http://library.link/vocab/subjectName
  • EEIG
  • European Company
  • Interest and Royalties Directive
  • ECJ case law
  • mutual assistance
  • cross-border loss relief
  • Savings Interest Directive
  • EU tax law
  • EU Treaty
  • fundamental freedoms
  • State aid
  • EU Charter of Fundamental Rights
  • harmonization of tax
  • Community Customs Code
  • VAT
  • EU Directive
  • excise duty
  • capital duty
  • Parent-Subsidiary Directive
  • Merger Directive
Label
European tax law : volume 1 : general topics and direct taxation
Instantiates
Publication
Edition
7th ed.
Extent
XXIX, 982 p.
Isbn
9789403505848
Isbn Type
(e-book)
Label
European tax law : volume 1 : general topics and direct taxation
Publication
Edition
7th ed.
Extent
XXIX, 982 p.
Isbn
9789403505848
Isbn Type
(e-book)

Library Locations

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