Research Catalog

Introduction to European tax law : direct taxation / edited by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer.

Title
Introduction to European tax law : direct taxation / edited by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer.
Publication
London, United Kingdom : Spiramus Press, 2013.

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Additional Authors
  • Lang, Michael, 1965-
  • Pistone, Pasquale
  • Schuch, Josef
  • Staringer, Claus
Description
269 pages : illustrations; 23 cm
Alternative Title
European tax law : direct taxes
Subject
Direct taxation > Law and legislation > European Union countries
Bibliography (note)
  • Includes bibliographical references and index.
Processing Action (note)
  • committed to retain
Contents
The sources of EU law relevant for direct taxation / Lukasz Adamczyk -- The relevance of the fundamental freedoms for direct taxation / Vanessa E. Englmair -- The state aid provisions of the TFEU in tax matters / Marie-Ann Mamut -- The parent-subsidiary directive / Mario Tenore -- The merger directive / Matthias Hofstatter, Daniela Hohenwarter-Mayr -- The interest and royalty directive / Dimitar Hristov -- The savings directive / Sabine Heidenbauer -- The directives on mutual assistance in the assessment and in the recovery of tax claims in the field of direct taxation / Michael Schilcher -- The EU arbitration convention / Patrick Plansky.
ISBN
  • 9781907444685 (Spiramus)
  • 1907444688 (Spiramus)
  • 9783707322118 (Linde Verlag)
  • 3707322114 (Linde Verlag)
LCCN
^^2013371456
Owning Institutions
Harvard Library