Tax avoidance and the EC Treaty freedoms: a study of the limitations under European law to the prevention of tax avoidance
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
The Hague [u.a.]
Kluwer Law Internat.
2005
|
| Schriftenreihe: | EUCOTAX series on European taxation
11 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVII, 290 S. |
| ISBN: | 9041124020 |
Internformat
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EUCOTAX SERIES ON EUROPEAN TAXATION TAX AVOIDANCE AND THE EC TREATY
FREEDOMS A STUDY OF THE LIMITATIONS UNDER EUROPEAN LAW TO THE PREVENTION
OF TAX AVOIDANCE DENNIS WEBER AMSTERDAM CENTER FOR INTERNATIONAL LAW;
LOYENS & LOEFF, AMSTERDAM * * * * * 6 * * * KLUWERLAW NTERNATIONAL
CONTENTS PREFACE VII ABOUT THE AUTHOR IX LIST OF ABBREVIATIONS XI
CHAPTER 1 INTRODUCTION 1 1.1. THE QUESTIONS TO BE ANSWERED 1 1.2.
DELIMITATION OF THE RESEARCH 1 1.3. METHOD: THE COURT'S THREE-STEP TEST
3 CHAPTER 2 ACCESS TO THE EC TREATY FREEDOMS (STEP ONE) 5 2.1.
INTRODUCTION 5 2.2. INVOKING THE FREEDOM OF MOVEMENT 5 2.2.1. SCOPE OF
THE FREEDOM OF MOVEMENT; GENERAL REMARKS 5 A. THE EC'S OBJECTIVES AND
THE MEANS TO ACHIEVE THEM: FROM A COMMON MARKET TO AN INTERNAL AREA
WITHOUT FRONTIERS 5 B. THE EC TREATY FREEDOMS 8 C. THE "ECONOMIC
ACTIVITY" CONCEPT 9 D. DOES A TAX AVOIDER FALL UNDER THE FREE MOVEMENT
PROVISIONS? 11 2.2.2. APPLICABILITY OF THE FREEDOM OF MOVEMENT FOR UNION
CITIZENS 14 A. IN GENERAL 14 B. CROSS-BORDER SITUATIONS 15 C.
RELATIONSHIP BETWEEN THE FREE MOVEMENT OF UNION CITIZENS AND THE OTHER
TREATY FREEDOMS 17 D. SUMMARY 17 2.2.3. APPLICABILITY OF THE FREE
MOVEMENT OF GOODS 17 A. IN GENERAL 17 B. THE CONCEPT OF "GOODS" 18 C.
CROSS-BORDER SITUATIONS 18 D. SUMMARY 20 2.2.4. APPLICABILITY OF THE
FREE MOVEMENT OF WORKERS 20 A. IN GENERAL 20 B. NATIONALS OF A MEMBER
STATE 20 C. THE TERM "WORKER" 20 D. CARRYING OUT WORK (ARTIFICIALITY AND
SUBSTANCE TEST) 21 E. CROSS-BORDER SITUATIONS 23 F. SUMMARY 25 2.2.5.
APPLICABILITY OF THE RIGHT OF ESTABLISHMENT 26 A. IN GENERAL 26 B.
NATIONALS OF A MEMBER STATE 26 C. THE TERM "ESTABLISHMENT" (IN GENERAL)
31 D. FURTHER REQUIREMENTS FOR THE ACTIVITY TEST WITH RESPECT TO
SECONDARY ESTABLISHMENT 36 E. HOLDING AND LETTERBOX COMPANIES WITHIN THE
EU 40 F. HOLDING AND LETTERBOX COMPANIES AND THIRD COUNTRIES 43 G.
CROSS-BORDER SITUATIONS 46 H. TRANSFER OF THE ACTUAL SEAT 47 I.
RELATIONSHIP BETWEEN THE RIGHT OF ESTABLISHMENT AND THE FREE MOVEMENT OF
CAPITAL 53 J. SUMMARY 55 2.2.6. APPLICABILITY OF THE FREE MOVEMENT OF
SERVICES 57 A. IN GENERAL 57 B. THE CONCEPT OF "SERVICES" 58 C.
CROSS-BORDER SITUATIONS 58 D. THE PROVIDER OF SERVICES 59 E. THE
RECIPIENT OF SERVICES 60 F. HOLDING AND LETTERBOX COMPANIES WITHIN THE
EU 61 G. HOLDING AND LETTERBOX COMPANIES AND THIRD COUNTRIES 63 H.
RELATIONSHIP BETWEEN THE FREE MOVEMENT OF SERVICES AND THE RIGHT OF
ESTABLISHMENT 65 I. RELATIONSHIP BETWEEN THE FREE MOVEMENT OF SERVICES
AND THE FREE MOVEMENT OF CAPITAL 67 J. SUMMARY 68 2.2.7. APPLICABILITY
OF THE FREE MOVEMENT OF CAPITAL 70 A. IN GENERAL 70 B. THE CONCEPT OF
"MOVEMENT OF CAPITAL" 71 C. CROSS-BORDER CAPITAL MOVEMENTS 72 D. FREEDOM
OF CAPITAL MOVEMENT BETWEEN MEMBER STATES AND THIRD COUNTRIES 73 E.
PARTICIPATION IN THE CAPITAL OF COMPANIES (ART. 294 EC) 75 F.
RELATIONSHIP BETWEEN THE FREE MOVEMENT OF CAPITAL AND THE OTHER TREATY
FREEDOMS 75 G. SUMMARY 76 2.3. ACCESS TO THE EC TREATY FREEDOMS AND TAX
AVOIDANCE: CONCLUSIONS 76 CHAPTER 3 RESTRICTIONS OF THE EC TREATY
FREEDOMS (STEP TWO) 81 3.1. INTRODUCTION 81 3.2. PROHIBITION OF
DISCRIMINATION AND PROHIBITION OF RESTRICTIONS UNDER THE FREEDOM OF
MOVEMENT 81 3.2.1. THE PROHIBITION OF EQUALLY APPLICABLE MEASURES,
DISCRIMINATORY MEASURES AND THE INJUNCTION OF NATIONAL TREATMENT: THE
FIRST, SECOND AND THIRD CONCEPTS OF FREEDOM 82 3.2.2. PROHIBITION OF
MEASURES WITH DISTINCTION (SECOND AND THIRD CONCEPTS OF FREEDOM) 84
3.2.2.1. DIFFERENT TREATMENT OF SIMILAR CASES BY ONE MEMBER STATE 84
3.2.2.2. ON THE GROUNDS OF A PROHIBITED CRITERION 85 A. OVERT AND COVERT
DISCRIMINATION 86 B. ARBITRARY DISCRIMINATION 87 C. PROHIBITION OF
DISCRIMINATION ON THE GROUNDS OF NATIONALITY (NEUTRALITY OF LEGAL FORM;
NATIONAL TREATMENT; THIRD CONCEPT OF FREEDOM) 90 D. PROHIBITION OF
RESTRICTIONS WHEN THE FREEDOM OF MOVEMENT IS EXERCISED (SECOND CONCEPT
OF FREEDOM) 94 3.2.2.3. EXERCISING THE FREEDOM OF MOVEMENT IS MADE LESS
ATTRACTIVE 94 3.2.3. PROHIBITION OF MEASURES WITHOUT DISTINCTION (FIRST
CONCEPT OF FREEDOM) 94 A. PROHIBITION OF GENERALISATION: EQUAL TREATMENT
OF UNEQUAL CASES IS NOT PERMITTED 97 B. MUTUAL RECOGNITION (ACCEPTANCE)
OF NATIONAL RULES 99 C. MUTUAL RECOGNITION: STIMULUS FOR COMPETITION
BETWEEN LEGAL SYSTEMS 102 D. LIMITATIONS ON THE INFLUENCE ON THE FREEDOM
OF MOVEMENT (THE RULE OF REMOTENESS) 103 3.2.4. SUMMARY 105 3.3.
DISCRIMINATION AND THE PROHIBITION OF RESTRICTIONS VERSUS ANTI- (TAX)
AVOIDANCE MEASURES 108 3.3.1. CONNECTING FACTORS FOR THE ALLOCATION OF
(AND PREVENTION OF AVOIDANCE OF) TAX JURISDICTION IN (INTERNATIONAL) TAX
LAW 108 A. NATIONALITY 111 B. RESIDENCE AND PLACE OF ESTABLISHMENT 112
C. EMIGRATION TAXES 113 D. ORIGIN OF INCOME 115 E. TAX NEUTRALITY: CIN
(EXEMPTION METHOD) AND CEN (CREDIT METHOD AND CFC LEGISLATION) 116 F.
SUMMARY 122 3.3.2. CONNECTING FACTORS FOR TAXATION IN THE CONTEXT OF EC
LAW 124 3.3.2.1. PROHIBITION OF MEASURES WITH DISTINCTION 125 A.
NATIONALITY REQUIREMENTS 125 B. REQUIREMENTS WITH RESPECT TO RESIDENCE
AND PLACE OF ESTABLISHMENT 130 C. EMIGRATION TAXES 134 D. SUMMARY 136
3.3.2.2. PROHIBITION OF MEASURES WITHOUT DISTINCTION 137 A. PROHIBITION
OF MEASURES WITHOUT DISTINCTION IN TAX CASES 137 B. NATIONALITY
REQUIREMENTS 142 C. RESIDENCE AND PLACE OF ESTABLISHMENT REQUIREMENTS
143 D. ORIGIN OF INCOME 145 E. COMPENSATORY TAXES VERSUS MUTUAL
RECOGNITION 149 F. SUMMARY 154 3.4. RESTRICTIONS OF THE EC TREATY
FREEDOMS AND TAX AVOIDERS: CONCLUSIONS 156 CHAPTER 4 PREVENTION OF TAX
AVOIDANCE AS A JUSTIFICATION FOR RESTRICTIONS OF EC TREATY FREEDOMS
(STEP THREE) 161 4.1. INTRODUCTION 161 4.2. EXCEPTIONS TO THE EC TREATY
FREEDOMS 161 4.3. PREVENTION OF ABUSE, AVOIDANCE 166 4.3.1. ABUSE OF
LAW: COMMUNITY VERSUS NATIONAL LEGAL PRINCIPLE 166 4.3.2. PREVENTION OF
TAX AVOIDANCE AS A JUSTIFICATION 174 4.3.3. CONDITIONS FOR PREVENTION OF
ABUSE, AVOIDANCE 176 4.3.3.1. CONVERGENCE OF OBJECTIVES 176 4.3.3.2.
WITHOUT DISTINCTION 177 4.3.3.3. THE REQUIREMENT OF CONSISTENCY 179
4.3.3.4. THE REQUIREMENT OF ADVANTAGE 181 4.3.3.5. OBJECTIVE AND
SUBJECTIVE TEST 182 A. INTRODUCTION 182 B. OBJECTIVE TEST 186 C.
SUBJECTIVE TEST 190 D. MAKING USE OF DISPARITIES 192 E. AVOIDANCE AND
U-TURNS 196 F. MAKING USE OF DISPARITIES IN TAX CASES (TAX JURISDICTION
SHOPPING) 201 G. TAX AVOIDANCE AND U-TURNS 206 XVI 4.3.3.6. THE
PROPORTIONALITY PRINCIPLE 209 A. IN GENERAL 209 B. CASE LAW 211 C.
SUMMARY 229 4.3.3.7. THE PRINCIPLES OF EQUIVALENCE AND EFFECTIVENESS 230
4.4. "THE NEED TO SAFEGUARD THE COHESION OF THE TAX SYSTEM" AS
COMPELLING REASON OF GENERAL PUBLIC INTEREST 236 4.5. PREVENTION OF TAX
AVOIDANCE AS JUSTIFICATION: CONCLUSIONS 247 CHAPTER 5 TAX AVOIDANCE AND
THE EC TREATY FREEDOMS: SUMMARY 253 5.1. SUMMARY 253 5.2. CONDITIONS
UNDER WHICH TAX AVOIDANCE MAY BE PREVENTED 261 5.3. REFLECTIONS ON THE
FUTURE: ARE MEMBER STATES BEING FORCED TO HARMONISE THEIR TAX LAWS
BECAUSE OF THE LIMITED POSSIBILITIES OF PREVENTING TAX AVOIDANCE? 262
CASE LAW OF THE EUROPEAN COURT OF JUSTICE 265 LITERATURE 275 INDEX 285
XVLL |
| adam_txt |
EUCOTAX SERIES ON EUROPEAN TAXATION TAX AVOIDANCE AND THE EC TREATY
FREEDOMS A STUDY OF THE LIMITATIONS UNDER EUROPEAN LAW TO THE PREVENTION
OF TAX AVOIDANCE DENNIS WEBER AMSTERDAM CENTER FOR INTERNATIONAL LAW;
LOYENS & LOEFF, AMSTERDAM * * * * * 6 * * * KLUWERLAW NTERNATIONAL
CONTENTS PREFACE VII ABOUT THE AUTHOR IX LIST OF ABBREVIATIONS XI
CHAPTER 1 INTRODUCTION 1 1.1. THE QUESTIONS TO BE ANSWERED 1 1.2.
DELIMITATION OF THE RESEARCH 1 1.3. METHOD: THE COURT'S THREE-STEP TEST
3 CHAPTER 2 ACCESS TO THE EC TREATY FREEDOMS (STEP ONE) 5 2.1.
INTRODUCTION 5 2.2. INVOKING THE FREEDOM OF MOVEMENT 5 2.2.1. SCOPE OF
THE FREEDOM OF MOVEMENT; GENERAL REMARKS 5 A. THE EC'S OBJECTIVES AND
THE MEANS TO ACHIEVE THEM: FROM A COMMON MARKET TO AN INTERNAL AREA
WITHOUT FRONTIERS 5 B. THE EC TREATY FREEDOMS 8 C. THE "ECONOMIC
ACTIVITY" CONCEPT 9 D. DOES A TAX AVOIDER FALL UNDER THE FREE MOVEMENT
PROVISIONS? 11 2.2.2. APPLICABILITY OF THE FREEDOM OF MOVEMENT FOR UNION
CITIZENS 14 A. IN GENERAL 14 B. CROSS-BORDER SITUATIONS 15 C.
RELATIONSHIP BETWEEN THE FREE MOVEMENT OF UNION CITIZENS AND THE OTHER
TREATY FREEDOMS 17 D. SUMMARY 17 2.2.3. APPLICABILITY OF THE FREE
MOVEMENT OF GOODS 17 A. IN GENERAL 17 B. THE CONCEPT OF "GOODS" 18 C.
CROSS-BORDER SITUATIONS 18 D. SUMMARY 20 2.2.4. APPLICABILITY OF THE
FREE MOVEMENT OF WORKERS 20 A. IN GENERAL 20 B. NATIONALS OF A MEMBER
STATE 20 C. THE TERM "WORKER" 20 D. CARRYING OUT WORK (ARTIFICIALITY AND
SUBSTANCE TEST) 21 E. CROSS-BORDER SITUATIONS 23 F. SUMMARY 25 2.2.5.
APPLICABILITY OF THE RIGHT OF ESTABLISHMENT 26 A. IN GENERAL 26 B.
NATIONALS OF A MEMBER STATE 26 C. THE TERM "ESTABLISHMENT" (IN GENERAL)
31 D. FURTHER REQUIREMENTS FOR THE ACTIVITY TEST WITH RESPECT TO
SECONDARY ESTABLISHMENT 36 E. HOLDING AND LETTERBOX COMPANIES WITHIN THE
EU 40 F. HOLDING AND LETTERBOX COMPANIES AND THIRD COUNTRIES 43 G.
CROSS-BORDER SITUATIONS 46 H. TRANSFER OF THE ACTUAL SEAT 47 I.
RELATIONSHIP BETWEEN THE RIGHT OF ESTABLISHMENT AND THE FREE MOVEMENT OF
CAPITAL 53 J. SUMMARY 55 2.2.6. APPLICABILITY OF THE FREE MOVEMENT OF
SERVICES 57 A. IN GENERAL 57 B. THE CONCEPT OF "SERVICES" 58 C.
CROSS-BORDER SITUATIONS 58 D. THE PROVIDER OF SERVICES 59 E. THE
RECIPIENT OF SERVICES 60 F. HOLDING AND LETTERBOX COMPANIES WITHIN THE
EU 61 G. HOLDING AND LETTERBOX COMPANIES AND THIRD COUNTRIES 63 H.
RELATIONSHIP BETWEEN THE FREE MOVEMENT OF SERVICES AND THE RIGHT OF
ESTABLISHMENT 65 I. RELATIONSHIP BETWEEN THE FREE MOVEMENT OF SERVICES
AND THE FREE MOVEMENT OF CAPITAL 67 J. SUMMARY 68 2.2.7. APPLICABILITY
OF THE FREE MOVEMENT OF CAPITAL 70 A. IN GENERAL 70 B. THE CONCEPT OF
"MOVEMENT OF CAPITAL" 71 C. CROSS-BORDER CAPITAL MOVEMENTS 72 D. FREEDOM
OF CAPITAL MOVEMENT BETWEEN MEMBER STATES AND THIRD COUNTRIES 73 E.
PARTICIPATION IN THE CAPITAL OF COMPANIES (ART. 294 EC) 75 F.
RELATIONSHIP BETWEEN THE FREE MOVEMENT OF CAPITAL AND THE OTHER TREATY
FREEDOMS 75 G. SUMMARY 76 2.3. ACCESS TO THE EC TREATY FREEDOMS AND TAX
AVOIDANCE: CONCLUSIONS 76 CHAPTER 3 RESTRICTIONS OF THE EC TREATY
FREEDOMS (STEP TWO) 81 3.1. INTRODUCTION 81 3.2. PROHIBITION OF
DISCRIMINATION AND PROHIBITION OF RESTRICTIONS UNDER THE FREEDOM OF
MOVEMENT 81 3.2.1. THE PROHIBITION OF EQUALLY APPLICABLE MEASURES,
DISCRIMINATORY MEASURES AND THE INJUNCTION OF NATIONAL TREATMENT: THE
FIRST, SECOND AND THIRD CONCEPTS OF FREEDOM 82 3.2.2. PROHIBITION OF
MEASURES WITH DISTINCTION (SECOND AND THIRD CONCEPTS OF FREEDOM) 84
3.2.2.1. DIFFERENT TREATMENT OF SIMILAR CASES BY ONE MEMBER STATE 84
3.2.2.2. ON THE GROUNDS OF A PROHIBITED CRITERION 85 A. OVERT AND COVERT
DISCRIMINATION 86 B. ARBITRARY DISCRIMINATION 87 C. PROHIBITION OF
DISCRIMINATION ON THE GROUNDS OF NATIONALITY (NEUTRALITY OF LEGAL FORM;
NATIONAL TREATMENT; THIRD CONCEPT OF FREEDOM) 90 D. PROHIBITION OF
RESTRICTIONS WHEN THE FREEDOM OF MOVEMENT IS EXERCISED (SECOND CONCEPT
OF FREEDOM) 94 3.2.2.3. EXERCISING THE FREEDOM OF MOVEMENT IS MADE LESS
ATTRACTIVE 94 3.2.3. PROHIBITION OF MEASURES WITHOUT DISTINCTION (FIRST
CONCEPT OF FREEDOM) 94 A. PROHIBITION OF GENERALISATION: EQUAL TREATMENT
OF UNEQUAL CASES IS NOT PERMITTED 97 B. MUTUAL RECOGNITION (ACCEPTANCE)
OF NATIONAL RULES 99 C. MUTUAL RECOGNITION: STIMULUS FOR COMPETITION
BETWEEN LEGAL SYSTEMS 102 D. LIMITATIONS ON THE INFLUENCE ON THE FREEDOM
OF MOVEMENT (THE RULE OF REMOTENESS) 103 3.2.4. SUMMARY 105 3.3.
DISCRIMINATION AND THE PROHIBITION OF RESTRICTIONS VERSUS ANTI- (TAX)
AVOIDANCE MEASURES 108 3.3.1. CONNECTING FACTORS FOR THE ALLOCATION OF
(AND PREVENTION OF AVOIDANCE OF) TAX JURISDICTION IN (INTERNATIONAL) TAX
LAW 108 A. NATIONALITY 111 B. RESIDENCE AND PLACE OF ESTABLISHMENT 112
C. EMIGRATION TAXES 113 D. ORIGIN OF INCOME 115 E. TAX NEUTRALITY: CIN
(EXEMPTION METHOD) AND CEN (CREDIT METHOD AND CFC LEGISLATION) 116 F.
SUMMARY 122 3.3.2. CONNECTING FACTORS FOR TAXATION IN THE CONTEXT OF EC
LAW 124 3.3.2.1. PROHIBITION OF MEASURES WITH DISTINCTION 125 A.
NATIONALITY REQUIREMENTS 125 B. REQUIREMENTS WITH RESPECT TO RESIDENCE
AND PLACE OF ESTABLISHMENT 130 C. EMIGRATION TAXES 134 D. SUMMARY 136
3.3.2.2. PROHIBITION OF MEASURES WITHOUT DISTINCTION 137 A. PROHIBITION
OF MEASURES WITHOUT DISTINCTION IN TAX CASES 137 B. NATIONALITY
REQUIREMENTS 142 C. RESIDENCE AND PLACE OF ESTABLISHMENT REQUIREMENTS
143 D. ORIGIN OF INCOME 145 E. COMPENSATORY TAXES VERSUS MUTUAL
RECOGNITION 149 F. SUMMARY 154 3.4. RESTRICTIONS OF THE EC TREATY
FREEDOMS AND TAX AVOIDERS: CONCLUSIONS 156 CHAPTER 4 PREVENTION OF TAX
AVOIDANCE AS A JUSTIFICATION FOR RESTRICTIONS OF EC TREATY FREEDOMS
(STEP THREE) 161 4.1. INTRODUCTION 161 4.2. EXCEPTIONS TO THE EC TREATY
FREEDOMS 161 4.3. PREVENTION OF ABUSE, AVOIDANCE 166 4.3.1. ABUSE OF
LAW: COMMUNITY VERSUS NATIONAL LEGAL PRINCIPLE 166 4.3.2. PREVENTION OF
TAX AVOIDANCE AS A JUSTIFICATION 174 4.3.3. CONDITIONS FOR PREVENTION OF
ABUSE, AVOIDANCE 176 4.3.3.1. CONVERGENCE OF OBJECTIVES 176 4.3.3.2.
WITHOUT DISTINCTION 177 4.3.3.3. THE REQUIREMENT OF CONSISTENCY 179
4.3.3.4. THE REQUIREMENT OF ADVANTAGE 181 4.3.3.5. OBJECTIVE AND
SUBJECTIVE TEST 182 A. INTRODUCTION 182 B. OBJECTIVE TEST 186 C.
SUBJECTIVE TEST 190 D. MAKING USE OF DISPARITIES 192 E. AVOIDANCE AND
U-TURNS 196 F. MAKING USE OF DISPARITIES IN TAX CASES (TAX JURISDICTION
SHOPPING) 201 G. TAX AVOIDANCE AND U-TURNS 206 XVI 4.3.3.6. THE
PROPORTIONALITY PRINCIPLE 209 A. IN GENERAL 209 B. CASE LAW 211 C.
SUMMARY 229 4.3.3.7. THE PRINCIPLES OF EQUIVALENCE AND EFFECTIVENESS 230
4.4. "THE NEED TO SAFEGUARD THE COHESION OF THE TAX SYSTEM" AS
COMPELLING REASON OF GENERAL PUBLIC INTEREST 236 4.5. PREVENTION OF TAX
AVOIDANCE AS JUSTIFICATION: CONCLUSIONS 247 CHAPTER 5 TAX AVOIDANCE AND
THE EC TREATY FREEDOMS: SUMMARY 253 5.1. SUMMARY 253 5.2. CONDITIONS
UNDER WHICH TAX AVOIDANCE MAY BE PREVENTED 261 5.3. REFLECTIONS ON THE
FUTURE: ARE MEMBER STATES BEING FORCED TO HARMONISE THEIR TAX LAWS
BECAUSE OF THE LIMITED POSSIBILITIES OF PREVENTING TAX AVOIDANCE? 262
CASE LAW OF THE EUROPEAN COURT OF JUSTICE 265 LITERATURE 275 INDEX 285
XVLL |
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| geographic | Europäische Union - Steuerumgehung - Grundfreiheiten Europäische Union - Steuervermeidung - Grundfreiheiten |
| geographic_facet | Europäische Union - Steuerumgehung - Grundfreiheiten Europäische Union - Steuervermeidung - Grundfreiheiten |
| id | DE-604.BV020859959 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T13:22:41Z |
| indexdate | 2025-01-02T11:09:53Z |
| institution | BVB |
| isbn | 9041124020 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014181526 |
| oclc_num | 254711151 |
| open_access_boolean | |
| owner | DE-M124 DE-M382 DE-19 DE-BY-UBM DE-384 |
| owner_facet | DE-M124 DE-M382 DE-19 DE-BY-UBM DE-384 |
| physical | XVII, 290 S. |
| publishDate | 2005 |
| publishDateSearch | 2005 |
| publishDateSort | 2005 |
| publisher | Kluwer Law Internat. |
| record_format | marc |
| series | EUCOTAX series on European taxation |
| series2 | EUCOTAX series on European taxation |
| spelling | Weber, Dennis Verfasser aut Belastingontwijking en de EG-Verdragvrijheden Tax avoidance and the EC Treaty freedoms a study of the limitations under European law to the prevention of tax avoidance Dennis Weber The Hague [u.a.] Kluwer Law Internat. 2005 XVII, 290 S. txt rdacontent n rdamedia nc rdacarrier EUCOTAX series on European taxation 11 Europäische Union (DE-588)5098525-5 gnd rswk-swf EU-Steuerrecht / Unternehmensbesteuerung / Steuerplanung / Steuervermeidung / Freizügigkeit / EU-Staaten Steuerumgehung (DE-588)4183223-1 gnd rswk-swf Steuervermeidung (DE-588)4121725-1 gnd rswk-swf Grundfreiheiten (DE-588)4525992-6 gnd rswk-swf Europäische Union - Steuerumgehung - Grundfreiheiten Europäische Union - Steuervermeidung - Grundfreiheiten Europäische Union (DE-588)5098525-5 b Grundfreiheiten (DE-588)4525992-6 s Steuervermeidung (DE-588)4121725-1 s DE-604 Steuerumgehung (DE-588)4183223-1 s EUCOTAX series on European taxation 11 (DE-604)BV012505903 11 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014181526&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Weber, Dennis Tax avoidance and the EC Treaty freedoms a study of the limitations under European law to the prevention of tax avoidance EUCOTAX series on European taxation Europäische Union (DE-588)5098525-5 gnd EU-Steuerrecht / Unternehmensbesteuerung / Steuerplanung / Steuervermeidung / Freizügigkeit / EU-Staaten Steuerumgehung (DE-588)4183223-1 gnd Steuervermeidung (DE-588)4121725-1 gnd Grundfreiheiten (DE-588)4525992-6 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4183223-1 (DE-588)4121725-1 (DE-588)4525992-6 |
| title | Tax avoidance and the EC Treaty freedoms a study of the limitations under European law to the prevention of tax avoidance |
| title_alt | Belastingontwijking en de EG-Verdragvrijheden |
| title_auth | Tax avoidance and the EC Treaty freedoms a study of the limitations under European law to the prevention of tax avoidance |
| title_exact_search | Tax avoidance and the EC Treaty freedoms a study of the limitations under European law to the prevention of tax avoidance |
| title_exact_search_txtP | Tax avoidance and the EC Treaty freedoms a study of the limitations under European law to the prevention of tax avoidance |
| title_full | Tax avoidance and the EC Treaty freedoms a study of the limitations under European law to the prevention of tax avoidance Dennis Weber |
| title_fullStr | Tax avoidance and the EC Treaty freedoms a study of the limitations under European law to the prevention of tax avoidance Dennis Weber |
| title_full_unstemmed | Tax avoidance and the EC Treaty freedoms a study of the limitations under European law to the prevention of tax avoidance Dennis Weber |
| title_short | Tax avoidance and the EC Treaty freedoms |
| title_sort | tax avoidance and the ec treaty freedoms a study of the limitations under european law to the prevention of tax avoidance |
| title_sub | a study of the limitations under European law to the prevention of tax avoidance |
| topic | Europäische Union (DE-588)5098525-5 gnd EU-Steuerrecht / Unternehmensbesteuerung / Steuerplanung / Steuervermeidung / Freizügigkeit / EU-Staaten Steuerumgehung (DE-588)4183223-1 gnd Steuervermeidung (DE-588)4121725-1 gnd Grundfreiheiten (DE-588)4525992-6 gnd |
| topic_facet | Europäische Union EU-Steuerrecht / Unternehmensbesteuerung / Steuerplanung / Steuervermeidung / Freizügigkeit / EU-Staaten Steuerumgehung Steuervermeidung Grundfreiheiten Europäische Union - Steuerumgehung - Grundfreiheiten Europäische Union - Steuervermeidung - Grundfreiheiten |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014181526&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV012505903 |
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