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The Resource Tax treaty law and EC law

Tax treaty law and EC law

Label
Tax treaty law and EC law
Title
Tax treaty law and EC law
Contributor
Subject
Language
eng
Summary
There is an immense tax treaty network between European Union Member States and third countries. These tax treaties are bilateral conventions, governed by international law. At the same time, these agreements are part of the internal law of the various Member States. European Community (EC) law has supremacy over domestic law and, therefore, over tax treaties as well. Consequently tax treaties must conform with EC law. This book examines the areas of tension between EC law and tax treaty law. Since most rules of primary and secondary law are directly applicable, they can substantially impact the implementation of tax treaty provisions and consequently result in serious practical ramifications. As part of its analysis this work devotes particular attention to the growing number of decisions of the European Court of Justice concerning fundamental freedoms and direct taxation. Thus, this book provides an up-to-date and comprehensive analysis of the interaction of national tax law, double tax treaties, and the EC Treaty
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Schuch, J
  • Staringer, C
Series statement
  • Schriftenreihe zum Internationalen Steuerrecht
  • Series on International Tax Law
  • Series on International Taxation
Series volume
  • Band 46
  • Vol. 46
  • Vol. 30
http://library.link/vocab/subjectName
  • tax treaty
  • EU law
  • international tax law
  • ECJ case law
  • fundamental freedoms
Label
Tax treaty law and EC law
Instantiates
Publication
Extent
365 p.
Isbn
9783707309317
Isbn Type
(Linde)
Label
Tax treaty law and EC law
Publication
Extent
365 p.
Isbn
9783707309317
Isbn Type
(Linde)

Library Locations

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