The concept of tax:
Gespeichert in:
Weitere Verfasser: | |
---|---|
Format: | Tagungsbericht Buch |
Sprache: | English |
Veröffentlicht: |
[Amsterdam]
IBFD
2005
|
Schriftenreihe: | EATLP international tax series
3 |
Schlagworte: | |
Online-Zugang: | Inhaltsverzeichnis |
Beschreibung: | 327 Seiten |
ISBN: | 9789081281928 |
Internformat
MARC
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Datensatz im Suchindex
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---|---|
adam_text | Table
of
contents
Summary
Preface
11
About the authors
13
Part I
-
The concept of tax in
EU
Member States
1.0.
Introduction (Bruno Peeters)
17
1.1.
The relevance of a concept of tax (William B. Barker,
Henk Vording
and
Gisela
Suchy)
21
1.2.
Overview of the different sources of funds
(Gisela Suchy)
55
1.3.
Thenotionof tax and the different types of taxes (Marco
Barassi
and
Lorenzo del
Federico)
59
1.4.
Constitutional framework of the different types of income
(Marc Bourgeois)
79
1.5.
Secondary consequences of the distinction between taxes and the
other modes of financing government expenditure (Marc Bourgeois)
185
1.6.
General conclusions (Bruno Peeters)
197
Part
2 -
The concept of tax in
EU
law
2.1.
Methodological premises (Pedro M.
Herrera)
207
2.2
The restrictive impact of the principles of
EU
law on tax sovereignty
and the concept of tax in the
EU
Member States (link with Part
1 )
(Pedro M.
Herrera)
209
2.3.
The concept of tax in the EC Treaty and in the failed European
Constitutional) fiscal and tax provisions (Pedro M.
Herrera)
215
2.4.
The concept of tax in the EC Treaty and in the failed European
Constitution:
(2)
state aids (GerardJ.K.Meussen)
221
МНР
Naples
(Casería)
2005
Congress
2.5.
The concept of tax in the Directives
(Pietro Selicato)
227
2.6.
Executive summary and practical consequences
255
Part
3 -
The concept of tax in the
OECD
Model and in the World Trade
Organisation Agreements
3.1.
The concept of tax in the
OECD
Model
(Kees
van
Raad)
259
3.2.
Taxes covered
-
what is a tax according to Article
2
of the
OECD
Model? (Michael Lang)
265
3.3.
Defining the objective scope of income tax treaties: the impact of other
treaties and EC law on the concept of tax in the
OECD
Model
(Adolfo].
Martin
Jiménez)
279
3.4.
The concept of tax in the World Trade Organisation Agreements
-
a brief overview (Jennifer E. Farrell)
301
Annexes
Annex
1.
A legal definition of tax: the Brazilian experience
(Marco
Aurelio
Greco)
307
Annex
2.
The notion of tax and the principle of cohesion
-
the Italian perspective
(Claudio
Sacchetto)
319
Annex
3.
Definition of tax in US law (Reuven Avi-Yonah)
327
|
adam_txt |
Table
of
contents
Summary
Preface
11
About the authors
13
Part I
-
The concept of tax in
EU
Member States
1.0.
Introduction (Bruno Peeters)
17
1.1.
The relevance of a concept of tax (William B. Barker,
Henk Vording
and
Gisela
Suchy)
21
1.2.
Overview of the different sources of funds
(Gisela Suchy)
55
1.3.
Thenotionof tax and the different types of taxes (Marco
Barassi
and
Lorenzo del
Federico)
59
1.4.
Constitutional framework of the different types of income
(Marc Bourgeois)
79
1.5.
Secondary consequences of the distinction between taxes and the
other modes of financing government expenditure (Marc Bourgeois)
185
1.6.
General conclusions (Bruno Peeters)
197
Part
2 -
The concept of tax in
EU
law
2.1.
Methodological premises (Pedro M.
Herrera)
207
2.2
The restrictive impact of the principles of
EU
law on tax sovereignty
and the concept of tax in the
EU
Member States (link with Part
1 )
(Pedro M.
Herrera)
209
2.3.
The concept of tax in the EC Treaty and in the failed European
Constitutional) fiscal and tax provisions (Pedro M.
Herrera)
215
2.4.
The concept of tax in the EC Treaty and in the failed European
Constitution:
(2)
state aids (GerardJ.K.Meussen)
221
МНР
Naples
(Casería)
2005
Congress
2.5.
The concept of tax in the Directives
(Pietro Selicato)
227
2.6.
Executive summary and practical consequences
255
Part
3 -
The concept of tax in the
OECD
Model and in the World Trade
Organisation Agreements
3.1.
The concept of tax in the
OECD
Model
(Kees
van
Raad)
259
3.2.
"Taxes covered"
-
what is a "tax" according to Article
2
of the
OECD
Model? (Michael Lang)
265
3.3.
Defining the objective scope of income tax treaties: the impact of other
treaties and EC law on the concept of tax in the
OECD
Model
(Adolfo].
Martin
Jiménez)
279
3.4.
The concept of tax in the World Trade Organisation Agreements
-
a brief overview (Jennifer E. Farrell)
301
Annexes
Annex
1.
A legal definition of tax: the Brazilian experience
(Marco
Aurelio
Greco)
307
Annex
2.
The notion of tax and the principle of cohesion
-
the Italian perspective
(Claudio
Sacchetto)
319
Annex
3.
Definition of "tax" in US law (Reuven Avi-Yonah)
327 |
any_adam_object | 1 |
any_adam_object_boolean | 1 |
author2 | Peeters, Bruno |
author2_role | edt |
author2_variant | b p bp |
author_GND | (DE-588)1153437384 |
author_facet | Peeters, Bruno |
building | Verbundindex |
bvnumber | BV023299639 |
classification_rvk | PS 3940 |
ctrlnum | (OCoLC)633259307 (DE-599)BVBBV023299639 |
discipline | Rechtswissenschaft |
discipline_str_mv | Rechtswissenschaft |
format | Conference Proceeding Book |
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genre_facet | Konferenzschrift 27-29 May 2005 Caserta |
id | DE-604.BV023299639 |
illustrated | Not Illustrated |
index_date | 2024-07-02T20:46:09Z |
indexdate | 2024-07-09T21:15:18Z |
institution | BVB |
institution_GND | (DE-588)6033879-9 (DE-588)1177828928 |
isbn | 9789081281928 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016484115 |
oclc_num | 633259307 |
open_access_boolean | |
owner | DE-384 DE-M124 DE-19 DE-BY-UBM |
owner_facet | DE-384 DE-M124 DE-19 DE-BY-UBM |
physical | 327 Seiten |
publishDate | 2005 |
publishDateSearch | 2005 |
publishDateSort | 2005 |
publisher | IBFD |
record_format | marc |
series | EATLP international tax series |
series2 | EATLP international tax series |
spelling | The concept of tax Bruno Peeters, editor [Amsterdam] IBFD 2005 327 Seiten txt rdacontent n rdamedia nc rdacarrier EATLP international tax series 3 Europäische Union (DE-588)5098525-5 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Mitgliedsstaaten (DE-588)4170174-4 gnd rswk-swf (DE-588)1071861417 Konferenzschrift 27-29 May 2005 Caserta gnd-content Europäische Union (DE-588)5098525-5 b Mitgliedsstaaten (DE-588)4170174-4 s Steuerrecht (DE-588)4116614-0 s DE-604 Peeters, Bruno (DE-588)1153437384 edt European Association of Tax Law Professors Sonstige (DE-588)6033879-9 oth EATLP Congress 2005 Caserta Sonstige (DE-588)1177828928 oth EATLP international tax series 3 (DE-604)BV021659033 3 Digitalisierung UB Augsburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016484115&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
spellingShingle | The concept of tax EATLP international tax series Europäische Union (DE-588)5098525-5 gnd Steuerrecht (DE-588)4116614-0 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd |
subject_GND | (DE-588)5098525-5 (DE-588)4116614-0 (DE-588)4170174-4 (DE-588)1071861417 |
title | The concept of tax |
title_auth | The concept of tax |
title_exact_search | The concept of tax |
title_exact_search_txtP | The concept of tax |
title_full | The concept of tax Bruno Peeters, editor |
title_fullStr | The concept of tax Bruno Peeters, editor |
title_full_unstemmed | The concept of tax Bruno Peeters, editor |
title_short | The concept of tax |
title_sort | the concept of tax |
topic | Europäische Union (DE-588)5098525-5 gnd Steuerrecht (DE-588)4116614-0 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd |
topic_facet | Europäische Union Steuerrecht Mitgliedsstaaten Konferenzschrift 27-29 May 2005 Caserta |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016484115&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
volume_link | (DE-604)BV021659033 |
work_keys_str_mv | AT peetersbruno theconceptoftax AT europeanassociationoftaxlawprofessors theconceptoftax AT eatlpcongresscaserta theconceptoftax |