EU tax law - direct taxation:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam
IBFD
2009
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXII, 406 S. graph. Darst. |
| ISBN: | 9789087220587 |
Internformat
MARC
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Datensatz im Suchindex
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EU TAX LAW - DIRECT TAXATION MARJAANA HELMINEN GENERAL OUTLINE PREFACE V
ABBREVIATIONS AND TERMS XIX CHAPTER 1: CONCEPTS AND BASIC PRINCIPLES OF
EU TAX LAW 1 1.1. CONCEPTS 1 1.2. RELATION TO OTHER LEGISLATION 3 1.3.
PRIMARY LAW 9 1.4. SECONDARY LAW 17 1.5. INTERNATIONAL CONVENTIONS 22
1.6. HARMFUL TAX COMPETITION AND FORBIDDEN STATE AID 31 1.7. ELIMINATION
OF INTERNATIONAL DOUBLE TAXATION 36 1.8. INTERPRETATION OF EU LAW 42
CHAPTER 2: NON-DISCRIMINATION AND BASIC FREEDOMS 47 2.1. DISCRIMINATION
BASED ON NATIONALITY 47 2.2. BASIC FREEDOMS 55 2.3. JUSTIFICATIONS FOR
DISCRIMINATION OR RESTRICTIONS 111 CHAPTER 3: CORPORATE TAX DIRECTIVES
129 3.1. EC PARENT-SUBSIDIARY DIRECTIVE 129 3.2. EC INTEREST-ROYALTY
DIRECTIVE 151 3.3. EC MERGER DIRECTIVE 176 CHAPTER 4: EU COMPANY FORMS
AND THE FUTURE OF CORPORATE TAXATION 213 4.1. INTRODUCTION 213 4.2.
EUROPEAN COMPANY AND EUROPEAN COOPERATIVE SOCIETY 214 4.3. EUROPEAN
ECONOMIC INTEREST GROUPING 225 4.4. FUTURE OF CORPORATE TAXATION IN THE
EU 227 CHAPTER 5: TRANSFER PRICING 231 5.1. RELEVANCE 231 5.2. CODE OF
CONDUCT ON TRANSFER PRICING DOCUMENTATION 232 GENERAL OUTLINE 5.3.
ADVANCE PRICING AGREEMENTS 241 5.4. ARBITRATION CONVENTION 252 CHAPTER
6: MUTUAL ASSISTANCE AND RECOVERY OF TAX CLAIMS 279 6.1. ASSISTANCE
DIRECTIVE 279 6.2. RECOVERY DIRECTIVE 292 6.3. SAVINGS DIRECTIVE 303
CHAPTER 7: "LEGAL REMEDIES 327 7.1. NATIONAL LEGAL REMEDIES 327 7.2. TAX
TREATIES 330 7.3. EC COURT 332 7.4. EFFECTS OF EC COURT JUDGMENTS 339
REFERENCES 345 BIBLIOGRAPHY 345 EC COURT CASES (LISTED CHRONOLOGICALLY)
381 EUROPEAN COURT OF HUMAN RIGHTS 389 EFTA COURT 390 EC COURT CASES
(LISTED ALPHABETICALLY) 390 INDEX 399 TABLE OF CONTENTS PREFACE V
ABBREVIATIONS AND TERMS XIX CHAPTER 1: CONCEPTS AND BASIC PRINCIPLES OF
EU TAX LAW 1 1.1. CONCEPTS 1 1.2. RELATION TO OTHER LEGISLATION 3 1.2.1.
SOVEREIGNTY AND SUBSIDIARITY 3 1.2.2. SEPARATENESS AND INTERACTION 4
1.2.3. THE PRIMACY OF EU LAW 5 1.2.4. THE PRINCIPLE OF THE MOST LENIENT
PROVISION 6 1.2.5. DIRECT EFFECT AND APPLICATION 8 1.3. PRIMARY LAW 9
1.3.1. EC TREATY AND THE ACCESSION TREATIES 9 1.3.2. LEGAL PRINCIPLES OF
EU LAW 12 1.4. SECONDARY LAW 17 1.4.1. CONCEPT 17 1.4.2. DIRECTIVES 17
1.4.2.1. AUTHORIZATION TO ISSUE DIRECTIVES 17 1.4.2.2. IMPACT OF THE
DIRECTIVES 18 1.4.2.3. DIRECTIVES ON DIRECT TAXES 20 1.4.3.
RECOMMENDATIONS AND OTHER MEASURES 21 1.5. INTERNATIONAL CONVENTIONS 22
1.5.1. CONNECTION TO EU LAW 22 1.5.2. TAX TREATIES BETWEEN EU MEMBER
STATES 23 1.5.2.1. RIGHT TO CONCLUDE TAX TREATIES 23 1.5.2.2. PRIMACY OF
EU LAW 24 1.5.2.3. MOST FAVOURED NATION 25 1.5.3. TAX TREATIES WITH
THIRD COUNTRIES 26 1.5.3.1. RIGHT TO CONCLUDE TAX TREATIES 26 1.5.3.2.
PRIMACY OF EU LAW 28 1.5.4. OTHER TREATIES WITH NON-MEMBER STATES 29
1.5.4.1. EEA AGREEMENT 29 1.5.4.2. OTHER CONVENTIONS 30 1.6. HARMFUL TAX
COMPETITION AND FORBIDDEN STATE AID 31 1.6.1. HARMFUL TAX COMPETITION 31
1.6.1.1. CONCEPT 31 1.6.1.2. MEASURES AGAINST HARMFUL TAX COMPETITION 32 |
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| indexdate | 2025-01-02T11:28:18Z |
| institution | BVB |
| isbn | 9789087220587 |
| language | English |
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| physical | XXII, 406 S. graph. Darst. |
| publishDate | 2009 |
| publishDateSearch | 2009 |
| publishDateSort | 2009 |
| publisher | IBFD |
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| spelling | Helminen, Marjaana Verfasser aut EU tax law - direct taxation Marjaana Helminen Amsterdam IBFD 2009 XXII, 406 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Europäische Union (DE-588)5098525-5 gnd rswk-swf Belastingrecht gtt Directe belastingen gtt Direkte Steuer stw EU-Staaten stw EU-Steuerrecht stw Europees recht gtt Nationales Recht stw Rechtsangleichung stw Europarecht Recht Direct taxation Law and legislation European Union countries Steuerrecht (DE-588)4116614-0 gnd rswk-swf EU-landen gtt Europäische Union. Mitgliedsstaaten Europäische Union (DE-588)5098525-5 b Steuerrecht (DE-588)4116614-0 s DE-604 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018008611&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Helminen, Marjaana EU tax law - direct taxation Europäische Union (DE-588)5098525-5 gnd Belastingrecht gtt Directe belastingen gtt Direkte Steuer stw EU-Staaten stw EU-Steuerrecht stw Europees recht gtt Nationales Recht stw Rechtsangleichung stw Europarecht Recht Direct taxation Law and legislation European Union countries Steuerrecht (DE-588)4116614-0 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4116614-0 |
| title | EU tax law - direct taxation |
| title_auth | EU tax law - direct taxation |
| title_exact_search | EU tax law - direct taxation |
| title_full | EU tax law - direct taxation Marjaana Helminen |
| title_fullStr | EU tax law - direct taxation Marjaana Helminen |
| title_full_unstemmed | EU tax law - direct taxation Marjaana Helminen |
| title_short | EU tax law - direct taxation |
| title_sort | eu tax law direct taxation |
| topic | Europäische Union (DE-588)5098525-5 gnd Belastingrecht gtt Directe belastingen gtt Direkte Steuer stw EU-Staaten stw EU-Steuerrecht stw Europees recht gtt Nationales Recht stw Rechtsangleichung stw Europarecht Recht Direct taxation Law and legislation European Union countries Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | Europäische Union Belastingrecht Directe belastingen Direkte Steuer EU-Staaten EU-Steuerrecht Europees recht Nationales Recht Rechtsangleichung Europarecht Recht Direct taxation Law and legislation European Union countries Steuerrecht EU-landen Europäische Union. Mitgliedsstaaten |
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