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The Resource Procedural rules in tax law in the context of European Union and domestic law

Procedural rules in tax law in the context of European Union and domestic law

Label
Procedural rules in tax law in the context of European Union and domestic law
Title
Procedural rules in tax law in the context of European Union and domestic law
Contributor
Subject
Language
eng
Summary
This book seeks to identify the differences between the domestic procedural rules and principles of an array of EU and non-EU countries and analyse them in the context of European Union law requirements. Specific attention is paid to the impact of state aid rules on procedural law in tax matters, on constitutional law requirements as well as tax treaty law issues. Since customs law is already harmonized in the form of the Community Customs Code, it serves as a starting point to examine the extent to which harmonized procedural law is possible. Harmonized procedural law is also discussed in the context of a possible future Common Consolidated Corporate Tax Base as well as an EU tax levied at the European Union level
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Lang, M
Series statement
EUCOTAX series on European taxation
Series volume
vol. 27
http://library.link/vocab/subjectName
  • harmonization of tax
  • procedural tax law
  • domestic tax law
  • EU tax law
  • State aid
  • customs law
  • CCCTB
Label
Procedural rules in tax law in the context of European Union and domestic law
Instantiates
Publication
Extent
xlviii, 699 p.
Isbn
9789041133762
Label
Procedural rules in tax law in the context of European Union and domestic law
Publication
Extent
xlviii, 699 p.
Isbn
9789041133762

Library Locations

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