Introduction to European tax law : direct taxation / edited by Michael Lang [and others].
2010
KJE7160 .I58 2010 (Map It)
Available at Cellar
Formats
| Format | |
|---|---|
| BibTeX | |
| MARCXML | |
| TextMARC | |
| MARC | |
| DublinCore | |
| EndNote | |
| NLM | |
| RefWorks | |
| RIS |
Items
Details
Title
Introduction to European tax law : direct taxation / edited by Michael Lang [and others].
Published
[London] : Spiramus Press, 2010.
Call Number
KJE7160 .I58 2010
Edition
Second edition.
Spine Title
European tax law : direct taxes
ISBN
9781907444111 (pbk. ; Spiramus)
1907444114 (pbk. ; Spiramus)
9783707317640 (Linde)
3707317641 (Linde)
1907444114 (pbk. ; Spiramus)
9783707317640 (Linde)
3707317641 (Linde)
Description
223 pages : illustrations ; 22 cm
System Control No.
(OCoLC)653095769
Bibliography, etc. Note
Includes bibliographical references.
Record Appears in
Added Author
Table of Contents
Preface 2nd edition
5
Preface 1st edition
7
List of Abbreviations
11
I.
The Sources of EU Law Relevant for Direct Taxation / Lukasz Adamczyk
13
II.
The Relevance of the Fundamental Freedoms for Direct Taxation / Vanessa E. Englmair
41
III.
The State Aid Provisions of the TFEU in Tax Matters / Marie-Ann Mamut
81
IV.
The Parent-Subsidiary Directive / Mario Tenore
111
V.
The Merger Directive / Daniela Hohenwarter-Mayr
131
VI.
The Interest and Royalty Directive / Dimitar Hristov
153
VII.
The Savings Directive / Sabine Heidenbauer
167
VIII.
The Directives on Mutual Assistance in the Assessment and in the Recovery of Tax Claims in the Field of Direct Taxation / Michael Schilcher
181
IX.
The EU Arbitration Convention / Patrick Plansky
199
List of Authors
211
Tables of Equivalences of Relevant Treaty Provisions for Direct Taxation
213
Table of ECJ Case Law
215