Titre
Fiscale Handboeken 29. Terra / Mattel European Tax Law. ( Volume 1 General Topics and Direct Taxation. ) European Tax Law provides a state of the art overview of EU law and taxation. Catering towards both tax law students and EU law students, -
Auteur
Wattel , Peter J . & Otto Marres . & Hein Vermeulen . [ isbn 9789013133592 ] 0724
Langue
anglais
ISBN
9789013133592
Éditeur
Wolters Kluwer . / Fed Fiscale StudieSerie .
Prix
€ 50,00(Excl. toute livraison)
Détails
Paperback in als nieuwe staat - 0724 - 1e dr 2018 - 576 p - 890 gr - 15,9x23,8 cm - 3,2 cm dik
Plus d'informations
The volume is unparalleled in its clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. The reader will gain a critical perspective on the tax implications of the EU Treaties and of EU tax harmonization and coordination policy. The authors put forward a discussion of the EU Court's case law in direct tax matters, and a discussion of the Union's direct tax rules in force.
IMPORTANT: for practitioners, tax administrators, academics, the judiciary, and tax law or Union law policy makers an unabridged hardcover edition twice this size is available.
EU Law & Taxation
The chapters cover all aspects of EU law and direct taxation. The first part addresses the foundations on which present European tax law is built.
The second part will go in-depth on both positive and negative European integration of direct taxation. The reader gains a deeper understanding of the EU Directives harmonizing corporate income taxation, the cross-border exchange of information and recovery assistance, and the impact of the EU free movement rights and the EU State aid prohibition on direct taxation.
Volume II of this book, to be released in the near future, will cover harmonization of indirect taxation, energy taxation and capital duty, as well as administrative cooperation in the field of indirect taxation.
Images
![Wattel , Peter J . & Otto Marres . & Hein Vermeulen . [ isbn 9789013133592 ] 0724 - Fiscale Handboeken 29. Terra / Mattel European Tax Law. ( Volume 1 General Topics and Direct Taxation. ) European Tax Law provides a state of the art overview of EU law and taxation. Catering towards both tax law students and EU law students, -](https://images.boekwinkeltjes.nl/large/2Cl0wvhpZMrWziyarXp1.jpg "Wattel , Peter J . & Otto Marres . & Hein Vermeulen . [ isbn 9789013133592 ] 0724 - Fiscale Handboeken 29. Terra / Mattel European Tax Law. ( Volume 1 General Topics and Direct Taxation. ) European Tax Law provides a state of the art overview of EU law and taxation. Catering towards both tax law students and EU law students, -")
![Wattel , Peter J . & Otto Marres . & Hein Vermeulen . [ isbn 9789013133592 ] 0724 - Fiscale Handboeken 29. Terra / Mattel European Tax Law. ( Volume 1 General Topics and Direct Taxation. ) European Tax Law provides a state of the art overview of EU law and taxation. Catering towards both tax law students and EU law students, -](https://images.boekwinkeltjes.nl/large/5hha61g3okHUcO6RZkdb.jpg "Wattel , Peter J . & Otto Marres . & Hein Vermeulen . [ isbn 9789013133592 ] 0724 - Fiscale Handboeken 29. Terra / Mattel European Tax Law. ( Volume 1 General Topics and Direct Taxation. ) European Tax Law provides a state of the art overview of EU law and taxation. Catering towards both tax law students and EU law students, -")
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