Introduction to European tax law
Subtitle: direct taxation
By: edited by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer
Edition: Third edition.
Publisher: Spiramus Press
Published: 2013
Language: eng
Number of pages: 269
ISBN-13: 9781907444685; 9783707322118
Subjects: Droit fiscal; Droit de la concurrence; Fiscalite; Impots directs; Law and legislation; Direct taxation
Other titles: European tax law :
Notes: Includes bibliographical references and index.
Table of contents: title: The sources of EU law relevant for direct taxation / Lukasz Adamczyk; title: The relevance of the fundamental freedoms for direct taxation / Vanessa E. Englmair; title: The state aid provisions of the TFEU in tax matters / Marie-Ann Mamut; title: The parent-subsidiary directive / Mario Tenore; title: The merger directive / Matthias Hofstatter, Daniela Hohenwarter-Mayr; title: The interest and royalty directive / Dimitar Hristov; title: The savings directive / Sabine Heidenbauer; title: The directives on mutual assistance in the assessment and in the recovery of tax claims in the field of direct taxation / Michael Schilcher; title: The EU arbitration convention / Patrick Plansky.