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The Resource Family taxation in Europe

Family taxation in Europe

Label
Family taxation in Europe
Title
Family taxation in Europe
Contributor
Subject
Language
eng
Summary
This volume offers a complete study about family taxation in Europe as a result of the Conference organised by the Academic Committee of European Tax Law, which took place in A1icante in March 1998. The book contains the complete text of each national report presented by tax law professors in different European universities and members of the Committee. A summary analysis with the main topics discussed during the debates is also included as an Introduction. The contents of the book explain, from both a descriptive and an analytical point of view, the treatment of family units in different European tax law systems, especially regarding income tax, but also inheritance and gift tax, property tax and social security. It provides a comparative framework on this subject, also showing how far the lack of harmonization in this area may affect the economic and legal positions of individuals in the different EU Member States
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Soler Roch, M.T
http://library.link/vocab/subjectName
  • family taxation
  • tax law
  • income tax
  • inheritance tax
  • gift tax
  • property tax
  • social security
Label
Family taxation in Europe
Instantiates
Publication
Contents
  • Chapter 1: Introduction
  • Soler Roch, M.T.
  • ; p. 1-8
  • Chapter 2: Belgium
  • Vanistendael, F.J.G.M.
  • ; p. 9-25
  • Chapter 3: France
  • David, C.
  • ; p. 27-54
  • Chapter 4: Germany
  • Lang, J.
  • ; p. 55-69
  • Chapter 5: Ireland
  • Ward, J.
  • ; p. 71-84
  • Chapter 6: Italy
  • Moschetti, F.
  • Schiavolin, R.
  • ; p. 85-102
  • Chapter 7: Spain
  • Zornoza Pérez, J.J.
  • ; p. 103-116
  • Chapter 8: Sweden
  • Gunnarsson, A.
  • ; p. 117-128
  • Chapter 9: United Kingdom
  • Tiley, J.
  • ; p. 129-150
Extent
xxiii, 156 p.
Isbn
9789041178626
Isbn Type
(web-ISBN)
Label
Family taxation in Europe
Publication
Contents
  • Chapter 1: Introduction
  • Soler Roch, M.T.
  • ; p. 1-8
  • Chapter 2: Belgium
  • Vanistendael, F.J.G.M.
  • ; p. 9-25
  • Chapter 3: France
  • David, C.
  • ; p. 27-54
  • Chapter 4: Germany
  • Lang, J.
  • ; p. 55-69
  • Chapter 5: Ireland
  • Ward, J.
  • ; p. 71-84
  • Chapter 6: Italy
  • Moschetti, F.
  • Schiavolin, R.
  • ; p. 85-102
  • Chapter 7: Spain
  • Zornoza Pérez, J.J.
  • ; p. 103-116
  • Chapter 8: Sweden
  • Gunnarsson, A.
  • ; p. 117-128
  • Chapter 9: United Kingdom
  • Tiley, J.
  • ; p. 129-150
Extent
xxiii, 156 p.
Isbn
9789041178626
Isbn Type
(web-ISBN)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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