Gemeinsamer Zolltarif der Europäischen Gemeinschaft: Handbuch für Wissenschaft und Praxis
Gespeichert in:
1. Verfasser: | |
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Format: | Buch |
Sprache: | German |
Veröffentlicht: |
Göttingen
Sierke
2008
|
Ausgabe: | 1. Aufl. |
Schriftenreihe: | Reihe Wirtschaft und Recht
28 |
Schlagworte: | |
Online-Zugang: | Inhaltstext Inhaltsverzeichnis |
Beschreibung: | XXXIV, 173 S. Ill. |
ISBN: | 9783868440300 |
Internformat
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XI DETAILED CONTENTS INTRODUCTION 1 STRUCTURE OF THIS DISSERTATION 5
CHAPTER 1: BACKGROUND: LEGAL OPPORTUNITIES AND INTERESTS 7 1.1 DIFFERENT
WAYS TO MERGE 7 1.2 REASONS FOR COMPANIES'INTENTION TO MERGE 9 1.2.1
INTERESTS OF THE SHAREHOLDERS OF THE OFFEROR COMPANY 9 1.2.1.1 POSSIBLE
FINANCIAL ADVANTAGES FOR THE OFFEROR COMPANY 10 1.2.1.2 DO THESE
FINANCIAL ADVANTAGES REALLY ARISE IN PRACTISE? 14 1.2.1.3 CONSEQUENCES
FOR THE SHAREHOLDERS OF THE OFFEROR COMPANY 16 1.2.2 INTERESTS OF THE
MANAGERS OF THE OFFEROR COMPANY 17 1.2.3 INTERESTS OF THE SHAREHOLDERS
OF THE OFFEREE COMPANY 19 1.2.4 INTERESTS OF THE MANAGERS OF THE OFFEREE
COMPANY 20 1.2.5 FOR WHOM IS IT LEGAL / ILLEGAL TO FOLLOW HIS OWN
INTERESTS? 20 1.2.6 INTERESTS OF SOCIETY 23 CHAPTER 2: PRACTICE:
EXAMPLES OF CROSS-BORDER MERGERS AND DIFFERENT TRA- 25 DITIONS OF
MERGERS IN GREAT BRITAIN AND GERMANY 2.1 LIST OF IMPORTANT MERGERS OF
BRITISH AND GERMAN COMPANIES 25 2.1.1 BMW-ROVER (1994, CLOSED IN 2000)
25 2.1.2 DEUTSCHE TELEKOM - ONE 2 ONE (1999) 25 2.1.3 VODAFONE -
MANNESMANN - ORANGE (1999/2000) 26 2.1.4 RWE - THAMES WATER (2000,
CLOSED IN 2006) 26 2.1.5 DEUTSCHE BORSE - LONDON STOCK EXCHANGE (2000,
2005; BOTH 27 TIMES BROKEN DOWN) 2.1.6 E.ON - POWERGEN (2002) 27 2.1.7
DEUTSCHE POST - EXEL (2005) 28 2.1.8 LINDE - BOC (2006) 28 XII 2.1.9
THOMAS COOK - MYTRAVEL (2007) 28 2.1.10 TUI'S TRAVEL ARM/THOMSON
TRAVEL-FIRST CHOICE HOLIDAYS 29 (2007) 2.2 THE WAY THESE MERGERS WERE
REALIZED 29 2.3 DIFFERENT LEGAL TRADITIONS IN GERMANY AND GREAT BRITAIN
31 2.3.1 IN GERMANY: THE AMALGAMATION IS THE COMMON WAY TO MERGE 31
2.3.1.1 HISTORICAL DEVELOPMENT, REGULATION AND PRACTICE OF AMALGA- 31
MATIONS IN GERMANY 2.3.1.2 HISTORICAL DEVELOPMENT, REGULATION AND
PRACTICE OF TAKE- 33 OVERS IN GERMANY 2.3.2 IN GREAT BRITAIN: THE
TAKEOVER IS THE COMMON WAY TO MERGE 35 2.3.2.1 HISTORICAL DEVELOPMENT,
REGULATION AND PRACTICE OF TAKE- 36 OVERS IN GREAT BRITAIN 2.3.2.2
HISTORICAL DEVELOPMENT, REGULATION AND PRACTICE OF AMAL- 36 GAMATIONS IN
GREAT BRITAIN CHAPTER 3: WHAT IS ALREADY ALLOWED? CURRENT LEGITIMACY OF
THE DIFFERENT 41 WAYS TO MERGE 3.1 LEGITIMACY OF CROSS-BORDER TAKEOVERS
41 3.2 LEGITIMACY OF CROSS-BORDER AMALGAMATIONS 43 3.2.1 UNDER CURRENT
BRITISH LAW 43 3.2.2 UNDER CURRENT GERMAN LAW 44 3.2.3 RECENT
DEVELOPMENTS IN EUROPEAN LAW 47 3.2.4 COUNCIL REGULATION ON THE STATUTE
FOR A EUROPEAN COMPANY 48 (SE) 3.2.4.1 CHARACTERISTIC FEATURES OF SE -
AMALGAMATIONS 49 3.2.4.2 EXAMPLES OF SE - AMALGAMATIONS 53 3.2.4.3
REASONS FOR THESE SE - AMALGAMATIONS 55 3.2.4.4 FUTURE IMPORTANCE OF SE
- AMALGAMATIONS 57 XIII 3.2.5 DECISION OF THE EUROPEAN COURT OF JUSTICE
IN THE CASE SEVIC 60 SYSTEMS AGV AMTSGERICHT NEUWIED 3.2.5.1 THE
EUROPEAN COURT OF JUSTICE'S JURISDICTION CONCERNING THE 61 FREEDOM OF
ESTABLISHMENT 3.2.5.1.1 R.\H.M. TREASURY EX P. DAILY MAIL & GENERAL
TRUST 6 1 PIC (1988) 3.2.5.1.2 CENTROS LTD W ERHVERVSOG
SELSKABSSTYRELSEN (1999) 62 3.2.5.1.3 UBERSEERING BV V NORDIC
CONSTRUCTION COMPANY BAU- 63 MANAGEMENT GMBH (2002) 3.2.5.1.4 INSPIRE
ART LTD V KAMER VAN KOOPHANDEL EN FABRIEKEN 63 VOOR AMSTERDAM (2003)
3.2.5.1.5 SEVIC SYSTEMS AG\ AMTSGERICHT NEUWIED (2005) 64 3.2.5.1.6
SUMMARY OF THE JURISDICTION 65 3.2.5.2 DETAILS OF THE SEVIC-DECISION 66
3.2.5.2.1 OPINION OF ADVOCATE GENERAL ANTONIO TIZZANO 66 3.2.5.2.2
CONTENT OF THE SEV/C-DECISION 69 3.2.5.3 CONSEQUENCES OF THE
SEV/ODECISION 70 3.2.5.4 RECEPTION OF THE SEWC-DECISION IN THE LEGAL
LITERATURE 71 3.2.5.5 OPEN QUESTIONS 72 3.2.5.5.1 ARE REINCORPORATIONS
PROTECTED BY THE FREEDOM OF ES- 72 TABLISHMENT? 3.2.5.5.2 ACCORDING TO
WHICH RULES DO SEV/C-AMALGAMATIONS 74 HAVE TO TAKE PLACE? 3.2.5.6 FUTURE
IMPORTANCE OF SEV/C-AMALGAMATIONS 77 3.2.5.7 SPECIAL CASE: REGISTRATION
OF *SEV/C-AMALGAMATIONS IN THE 79 COMMERCIAL REGISTER OF BRANCHES OF THE
AMALGAMATING COM- PANIES 3.2.6 CONCLUSION 80 XRV CHAPTER 4: WHAT WILL
SOON BE ALLOWED? FUTURE LEGITIMACY OF CROSS-BOR- 81 DER AMALGAMATIONS
4.1 CONTENT OF THE CROSS-BORDER MERGERS DIRECTIVE 2005 81 4.2 OPEN
QUESTIONS 85 4.2.1 SCOPE 86 4.2.2 CODETERMINATION 87 4.3 IMPLEMENTATION
OF THE CROSS-BORDER MERGERS DIRECTIVE 2005 88 4.3.1 INTO BRITISH LAW 88
4.3.2 INTO GERMAN LAW 90 4.3.2.1 CONTENT OF THE DRAFT IMPLEMENTATION
ACTS 90 4.3.2.2 OPEN QUESTIONS 96 4.3.2.2.1 COMMON DRAFT TERMS 96
4.3.2.2.2 PROTECTION OF CREDITORS 98 4.3.2.2.3 CODETERMINATION 101 4.4
CONCLUSION 103 CHAPTER 5: WHAT SUITS BEST FOR THE COMPANIES? ADVANTAGES
OF THE DIFFER- 105 ENT WAYS TO MERGE 5.1 ADVANTAGES OF CROSS-BORDER
TAKEOVERS 105 5.2 ADVANTAGES OF CROSS-BORDER AMALGAMATIONS 110 5.3 THE
FISCAL SITUATION 111 5.3.1 TAXATION OF CROSS-BORDER TAKEOVERS 111
5.3.1.1 UNDER GERMAN LAW 111 5.3.1.2 UNDER BRITISH LAW 113 5.3.2 FISCAL
ADVANTAGES OF THE GROUP 114 5.3.2.1 DECISION OF THE EUROPEAN COURT OF
JUSTICE IN THE CASE 115 MARKS & SPENCER PIC V DAVID HAHEY (HER MAJESTY'S
INSPECTOR OF TAXES) 5.3.2.2 FOLLOWING DECISION OF THE HIGH COURT OF
JUSTICE CHANCERY 116 XV DIVISION 5.3.2.3 RECEPTION OF THE MARKS &
S/?ECE/--DECISION IN THE LITERATURE 117 5.3.3 TAXATION OF CROSS-BORDER
AMALGAMATIONS 120 5.3.3.1 UNDER GERMAN LAW 120 5.3.3.2 UNDER BRITISH LAW
121 5.3.4 CONCLUSION 122 CHAPTER 6: TAKEOVER LAW - CHANGES DUE TO THE
TAKEOVER DIRECTIVE 2004 125 6.1 POLITICAL BACKGROUND OF THE TAKEOVER
DIRECTIVE 2004 125 6.2 CONTENT OF THE TAKEOVER DIRECTIVE 2004 126 6.3
IMPLEMENTATION OF THE TAKEOVER DIRECTIVE 2004 129 6.3.1 INTO BRITISH LAW
129 6.3.2 INTO GERMAN LAW 131 6.4 INFLUENCE OF THE TAKEOVER DIRECTIVE
2004 ON THE ATTRACTIVENESS OF 134 CROSS-BORDER TAKEOVERS CONCLUSION 137
BIBLIOGRAPHY 141 |
adam_txt |
XI DETAILED CONTENTS INTRODUCTION 1 STRUCTURE OF THIS DISSERTATION 5
CHAPTER 1: BACKGROUND: LEGAL OPPORTUNITIES AND INTERESTS 7 1.1 DIFFERENT
WAYS TO MERGE 7 1.2 REASONS FOR COMPANIES'INTENTION TO MERGE 9 1.2.1
INTERESTS OF THE SHAREHOLDERS OF THE OFFEROR COMPANY 9 1.2.1.1 POSSIBLE
FINANCIAL ADVANTAGES FOR THE OFFEROR COMPANY 10 1.2.1.2 DO THESE
FINANCIAL ADVANTAGES REALLY ARISE IN PRACTISE? 14 1.2.1.3 CONSEQUENCES
FOR THE SHAREHOLDERS OF THE OFFEROR COMPANY 16 1.2.2 INTERESTS OF THE
MANAGERS OF THE OFFEROR COMPANY 17 1.2.3 INTERESTS OF THE SHAREHOLDERS
OF THE OFFEREE COMPANY 19 1.2.4 INTERESTS OF THE MANAGERS OF THE OFFEREE
COMPANY 20 1.2.5 FOR WHOM IS IT LEGAL / ILLEGAL TO FOLLOW HIS OWN
INTERESTS? 20 1.2.6 INTERESTS OF SOCIETY 23 CHAPTER 2: PRACTICE:
EXAMPLES OF CROSS-BORDER MERGERS AND DIFFERENT TRA- 25 DITIONS OF
MERGERS IN GREAT BRITAIN AND GERMANY 2.1 LIST OF IMPORTANT MERGERS OF
BRITISH AND GERMAN COMPANIES 25 2.1.1 BMW-ROVER (1994, CLOSED IN 2000)
25 2.1.2 DEUTSCHE TELEKOM - ONE 2 ONE (1999) 25 2.1.3 VODAFONE -
MANNESMANN - ORANGE (1999/2000) 26 2.1.4 RWE - THAMES WATER (2000,
CLOSED IN 2006) 26 2.1.5 DEUTSCHE BORSE - LONDON STOCK EXCHANGE (2000,
2005; BOTH 27 TIMES BROKEN DOWN) 2.1.6 E.ON - POWERGEN (2002) 27 2.1.7
DEUTSCHE POST - EXEL (2005) 28 2.1.8 LINDE - BOC (2006) 28 XII 2.1.9
THOMAS COOK - MYTRAVEL (2007) 28 2.1.10 TUI'S TRAVEL ARM/THOMSON
TRAVEL-FIRST CHOICE HOLIDAYS 29 (2007) 2.2 THE WAY THESE MERGERS WERE
REALIZED 29 2.3 DIFFERENT LEGAL TRADITIONS IN GERMANY AND GREAT BRITAIN
31 2.3.1 IN GERMANY: THE AMALGAMATION IS THE COMMON WAY TO MERGE 31
2.3.1.1 HISTORICAL DEVELOPMENT, REGULATION AND PRACTICE OF AMALGA- 31
MATIONS IN GERMANY 2.3.1.2 HISTORICAL DEVELOPMENT, REGULATION AND
PRACTICE OF TAKE- 33 OVERS IN GERMANY 2.3.2 IN GREAT BRITAIN: THE
TAKEOVER IS THE COMMON WAY TO MERGE 35 2.3.2.1 HISTORICAL DEVELOPMENT,
REGULATION AND PRACTICE OF TAKE- 36 OVERS IN GREAT BRITAIN 2.3.2.2
HISTORICAL DEVELOPMENT, REGULATION AND PRACTICE OF AMAL- 36 GAMATIONS IN
GREAT BRITAIN CHAPTER 3: WHAT IS ALREADY ALLOWED? CURRENT LEGITIMACY OF
THE DIFFERENT 41 WAYS TO MERGE 3.1 LEGITIMACY OF CROSS-BORDER TAKEOVERS
41 3.2 LEGITIMACY OF CROSS-BORDER AMALGAMATIONS 43 3.2.1 UNDER CURRENT
BRITISH LAW 43 3.2.2 UNDER CURRENT GERMAN LAW 44 3.2.3 RECENT
DEVELOPMENTS IN EUROPEAN LAW 47 3.2.4 COUNCIL REGULATION ON THE STATUTE
FOR A EUROPEAN COMPANY 48 (SE) 3.2.4.1 CHARACTERISTIC FEATURES OF SE -
AMALGAMATIONS 49 3.2.4.2 EXAMPLES OF SE - AMALGAMATIONS 53 3.2.4.3
REASONS FOR THESE SE - AMALGAMATIONS 55 3.2.4.4 FUTURE IMPORTANCE OF SE
- AMALGAMATIONS 57 XIII 3.2.5 DECISION OF THE EUROPEAN COURT OF JUSTICE
IN THE CASE SEVIC 60 SYSTEMS AGV AMTSGERICHT NEUWIED 3.2.5.1 THE
EUROPEAN COURT OF JUSTICE'S JURISDICTION CONCERNING THE 61 FREEDOM OF
ESTABLISHMENT 3.2.5.1.1 R.\H.M. TREASURY EX P. DAILY MAIL & GENERAL
TRUST 6 1 PIC (1988) 3.2.5.1.2 CENTROS LTD W ERHVERVSOG
SELSKABSSTYRELSEN (1999) 62 3.2.5.1.3 UBERSEERING BV V NORDIC
CONSTRUCTION COMPANY BAU- 63 MANAGEMENT GMBH (2002) 3.2.5.1.4 INSPIRE
ART LTD V KAMER VAN KOOPHANDEL EN FABRIEKEN 63 VOOR AMSTERDAM (2003)
3.2.5.1.5 SEVIC SYSTEMS AG\ AMTSGERICHT NEUWIED (2005) 64 3.2.5.1.6
SUMMARY OF THE JURISDICTION 65 3.2.5.2 DETAILS OF THE SEVIC-DECISION 66
3.2.5.2.1 OPINION OF ADVOCATE GENERAL ANTONIO TIZZANO 66 3.2.5.2.2
CONTENT OF THE SEV/C-DECISION 69 3.2.5.3 CONSEQUENCES OF THE
SEV/ODECISION 70 3.2.5.4 RECEPTION OF THE SEWC-DECISION IN THE LEGAL
LITERATURE 71 3.2.5.5 OPEN QUESTIONS 72 3.2.5.5.1 ARE REINCORPORATIONS
PROTECTED BY THE FREEDOM OF ES- 72 TABLISHMENT? 3.2.5.5.2 ACCORDING TO
WHICH RULES DO SEV/C-AMALGAMATIONS 74 HAVE TO TAKE PLACE? 3.2.5.6 FUTURE
IMPORTANCE OF SEV/C-AMALGAMATIONS 77 3.2.5.7 SPECIAL CASE: REGISTRATION
OF *SEV/C-AMALGAMATIONS IN THE 79 COMMERCIAL REGISTER OF BRANCHES OF THE
AMALGAMATING COM- PANIES 3.2.6 CONCLUSION 80 XRV CHAPTER 4: WHAT WILL
SOON BE ALLOWED? FUTURE LEGITIMACY OF CROSS-BOR- 81 DER AMALGAMATIONS
4.1 CONTENT OF THE CROSS-BORDER MERGERS DIRECTIVE 2005 81 4.2 OPEN
QUESTIONS 85 4.2.1 SCOPE 86 4.2.2 CODETERMINATION 87 4.3 IMPLEMENTATION
OF THE CROSS-BORDER MERGERS DIRECTIVE 2005 88 4.3.1 INTO BRITISH LAW 88
4.3.2 INTO GERMAN LAW 90 4.3.2.1 CONTENT OF THE DRAFT IMPLEMENTATION
ACTS 90 4.3.2.2 OPEN QUESTIONS 96 4.3.2.2.1 COMMON DRAFT TERMS 96
4.3.2.2.2 PROTECTION OF CREDITORS 98 4.3.2.2.3 CODETERMINATION 101 4.4
CONCLUSION 103 CHAPTER 5: WHAT SUITS BEST FOR THE COMPANIES? ADVANTAGES
OF THE DIFFER- 105 ENT WAYS TO MERGE 5.1 ADVANTAGES OF CROSS-BORDER
TAKEOVERS 105 5.2 ADVANTAGES OF CROSS-BORDER AMALGAMATIONS 110 5.3 THE
FISCAL SITUATION 111 5.3.1 TAXATION OF CROSS-BORDER TAKEOVERS 111
5.3.1.1 UNDER GERMAN LAW 111 5.3.1.2 UNDER BRITISH LAW 113 5.3.2 FISCAL
ADVANTAGES OF THE GROUP 114 5.3.2.1 DECISION OF THE EUROPEAN COURT OF
JUSTICE IN THE CASE 115 MARKS & SPENCER PIC V DAVID HAHEY (HER MAJESTY'S
INSPECTOR OF TAXES) 5.3.2.2 FOLLOWING DECISION OF THE HIGH COURT OF
JUSTICE CHANCERY 116 XV DIVISION 5.3.2.3 RECEPTION OF THE MARKS &
S/?ECE/--DECISION IN THE LITERATURE 117 5.3.3 TAXATION OF CROSS-BORDER
AMALGAMATIONS 120 5.3.3.1 UNDER GERMAN LAW 120 5.3.3.2 UNDER BRITISH LAW
121 5.3.4 CONCLUSION 122 CHAPTER 6: TAKEOVER LAW - CHANGES DUE TO THE
TAKEOVER DIRECTIVE 2004 125 6.1 POLITICAL BACKGROUND OF THE TAKEOVER
DIRECTIVE 2004 125 6.2 CONTENT OF THE TAKEOVER DIRECTIVE 2004 126 6.3
IMPLEMENTATION OF THE TAKEOVER DIRECTIVE 2004 129 6.3.1 INTO BRITISH LAW
129 6.3.2 INTO GERMAN LAW 131 6.4 INFLUENCE OF THE TAKEOVER DIRECTIVE
2004 ON THE ATTRACTIVENESS OF 134 CROSS-BORDER TAKEOVERS CONCLUSION 137
BIBLIOGRAPHY 141 |
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author | Weerth, Carsten 1971- |
author_GND | (DE-588)13088927X |
author_facet | Weerth, Carsten 1971- |
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author_sort | Weerth, Carsten 1971- |
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building | Verbundindex |
bvnumber | BV023369315 |
classification_rvk | PP 7134 |
ctrlnum | (OCoLC)244627749 (DE-599)DNB989056155 |
dewey-full | 382.75 |
dewey-hundreds | 300 - Social sciences |
dewey-ones | 382 - International commerce (Foreign trade) |
dewey-raw | 382.75 |
dewey-search | 382.75 |
dewey-sort | 3382.75 |
dewey-tens | 380 - Commerce, communications, transportation |
discipline | Rechtswissenschaft Wirtschaftswissenschaften |
discipline_str_mv | Rechtswissenschaft Wirtschaftswissenschaften |
edition | 1. Aufl. |
format | Book |
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illustrated | Illustrated |
index_date | 2024-07-02T21:12:01Z |
indexdate | 2024-07-20T09:43:25Z |
institution | BVB |
isbn | 9783868440300 |
language | German |
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physical | XXXIV, 173 S. Ill. |
publishDate | 2008 |
publishDateSearch | 2008 |
publishDateSort | 2008 |
publisher | Sierke |
record_format | marc |
series | Reihe Wirtschaft und Recht |
series2 | Reihe Wirtschaft und Recht |
spelling | Weerth, Carsten 1971- Verfasser (DE-588)13088927X aut Gemeinsamer Zolltarif der Europäischen Gemeinschaft Handbuch für Wissenschaft und Praxis Carsten Weerth 1. Aufl. Göttingen Sierke 2008 XXXIV, 173 S. Ill. txt rdacontent n rdamedia nc rdacarrier Reihe Wirtschaft und Recht 28 Europäische Union Gemeinsamer Zolltarif (DE-588)128177085X gnd rswk-swf Europäische Union Gemeinsamer Zolltarif (DE-588)128177085X u DE-604 Reihe Wirtschaft und Recht 28 (DE-604)BV022193685 28 text/html http://deposit.dnb.de/cgi-bin/dokserv?id=3122261&prov=M&dok_var=1&dok_ext=htm Inhaltstext SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016552607&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
spellingShingle | Weerth, Carsten 1971- Gemeinsamer Zolltarif der Europäischen Gemeinschaft Handbuch für Wissenschaft und Praxis Reihe Wirtschaft und Recht Europäische Union Gemeinsamer Zolltarif (DE-588)128177085X gnd |
subject_GND | (DE-588)128177085X |
title | Gemeinsamer Zolltarif der Europäischen Gemeinschaft Handbuch für Wissenschaft und Praxis |
title_auth | Gemeinsamer Zolltarif der Europäischen Gemeinschaft Handbuch für Wissenschaft und Praxis |
title_exact_search | Gemeinsamer Zolltarif der Europäischen Gemeinschaft Handbuch für Wissenschaft und Praxis |
title_exact_search_txtP | Gemeinsamer Zolltarif der Europäischen Gemeinschaft Handbuch für Wissenschaft und Praxis |
title_full | Gemeinsamer Zolltarif der Europäischen Gemeinschaft Handbuch für Wissenschaft und Praxis Carsten Weerth |
title_fullStr | Gemeinsamer Zolltarif der Europäischen Gemeinschaft Handbuch für Wissenschaft und Praxis Carsten Weerth |
title_full_unstemmed | Gemeinsamer Zolltarif der Europäischen Gemeinschaft Handbuch für Wissenschaft und Praxis Carsten Weerth |
title_short | Gemeinsamer Zolltarif der Europäischen Gemeinschaft |
title_sort | gemeinsamer zolltarif der europaischen gemeinschaft handbuch fur wissenschaft und praxis |
title_sub | Handbuch für Wissenschaft und Praxis |
topic | Europäische Union Gemeinsamer Zolltarif (DE-588)128177085X gnd |
topic_facet | Europäische Union Gemeinsamer Zolltarif |
url | http://deposit.dnb.de/cgi-bin/dokserv?id=3122261&prov=M&dok_var=1&dok_ext=htm http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016552607&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
volume_link | (DE-604)BV022193685 |
work_keys_str_mv | AT weerthcarsten gemeinsamerzolltarifdereuropaischengemeinschafthandbuchfurwissenschaftundpraxis |