Noch Fragen? 0800 / 33 82 637

Erweiterte Suche

Ihre Suche ergab 104 Treffer.


CJEU - Recent Developments in Value Added Tax 2015

Schriftenreihe IStR Band 99

Produktform: E-Buch Text Elektronisches Buch in proprietärem


Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union.This book analyzes selected topics (e.g., abuse and anti-avoidance measures, taxable base and rates, treatment of Public Bodies, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Verlag: Linde Verlag Ges.m.b.H., Auflage 1, 376 Seiten

Bitte beachten Sie, dass der Verlag dieses Titels aus Österreich kommt.

Elektronisches Format: PDF

Erscheinungsdatum: 10.08.2016

74,99 € inkl. MwSt.
kostenloser Versand

lieferbar - Lieferzeit 10-15 Werktage

zum Artikel

CJEU - Recent Developments in Value Added Tax 2016

Schriftenreihe IStR Band 105

Produktform: E-Buch Text Elektronisches Buch in proprietärem


Considering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union.This book analyzes selected topics (e.g., abuse and anti-avoidance measures, taxable base and rates, treatment of Public Bodies, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government representatives and tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.

Verlag: Linde Verlag Ges.m.b.H., Auflage 1, 370 Seiten

Bitte beachten Sie, dass der Verlag dieses Titels aus Österreich kommt.

Elektronisches Format: PDF

Erscheinungsdatum: 08.09.2017

74,99 € inkl. MwSt.
kostenloser Versand

lieferbar - Lieferzeit 10-15 Werktage

zum Artikel

CJEU - Recent Developments in Direct Taxation 2015

Schriftenreihe IStR Band 100

Produktform: E-Buch Text Elektronisches Buch in proprietärem


A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners.This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

Verlag: Linde Verlag Ges.m.b.H., Auflage 1, 200 Seiten

Bitte beachten Sie, dass der Verlag dieses Titels aus Österreich kommt.

Elektronisches Format:

Erscheinungsdatum: 21.07.2016

49,99 € inkl. MwSt.
kostenloser Versand

lieferbar - Lieferzeit 10-15 Werktage

zum Artikel

CJEU - Recent Developments in Direct Taxation 2015

Schriftenreihe IStR Band 100

Produktform: E-Buch Text Elektronisches Buch in proprietärem


A great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners.This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

Verlag: Linde Verlag Ges.m.b.H., Auflage 1, 200 Seiten

Bitte beachten Sie, dass der Verlag dieses Titels aus Österreich kommt.

Elektronisches Format: PDF

Erscheinungsdatum: 21.07.2016

49,99 € inkl. MwSt.
kostenloser Versand

lieferbar - Lieferzeit 10-15 Werktage

zum Artikel

CJEU - Recent Developments in Direct Taxation 2016

Schriftenreihe IStR Band 103

Produktform: E-Buch Text Elektronisches Buch in proprietärem


CJEU - The most important cases in the field of direct taxationA great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver’s seat in the area of direct taxation. All judgements and pending cases, therefore, have to be carefully analyzed by academics as well as practitioners.This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analyzed. The analyses are presented by esteemed national and European tax law experts. By examining the preliminary questions, the arguments brought forward by the parties and existing CJEU case law, the authors provide insight into the possible reasoning of the Court. Moreover, this book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

Verlag: Linde Verlag Ges.m.b.H., Auflage 1, 248 Seiten

Bitte beachten Sie, dass der Verlag dieses Titels aus Österreich kommt.

Elektronisches Format:

Erscheinungsdatum: 16.06.2017

59,99 € inkl. MwSt.
kostenloser Versand

lieferbar - Lieferzeit 10-15 Werktage

zum Artikel

Einführung in das Steuerrecht

Produktform: Buch / Einband - flex.(Paperback)

Verlag: Facultas, Auflage 22, 234 Seiten

Erscheinungsdatum: 04.10.2023

23,40 € inkl. MwSt.
kostenloser Versand

lieferbar - Lieferzeit 10-15 Werktage

zum Artikel

Einführung in das Steuerrecht

Produktform: E-Buch Text Elektronisches Buch in proprietärem

Verlag: Facultas, Auflage 22, 234 Seiten

Elektronisches Format: PDF

Erscheinungsdatum: 04.10.2023

21,99 € inkl. MwSt.
kostenloser Versand

lieferbar - Lieferzeit 10-15 Werktage

zum Artikel

Introduction to European Tax Law on Direct Taxation

Produktform: E-Buch Text Elektronisches Buch in proprietärem


Verlag: Linde Verlag Ges.m.b.H., Auflage 7, 356 Seiten

Bitte beachten Sie, dass der Verlag dieses Titels aus Österreich kommt.

Elektronisches Format:

Erscheinungsdatum: 25.08.2022

46,99 € inkl. MwSt.
kostenloser Versand

lieferbar - Lieferzeit 10-15 Werktage

zum Artikel

Introduction to European Tax Law on Direct Taxation

Produktform: Buch / Einband - flex.(Paperback)


Verlag: Linde Verlag Ges.m.b.H., Auflage 7, 356 Seiten

Bitte beachten Sie, dass der Verlag dieses Titels aus Österreich kommt.

Erscheinungsdatum: 25.08.2022

58,00 € inkl. MwSt.
kostenloser Versand

lieferbar - Lieferzeit 10-15 Werktage

zum Artikel

Introduction to European Tax Law on Direct Taxation

Produktform: E-Buch Text Elektronisches Buch in proprietärem


Verlag: Linde Verlag Ges.m.b.H., Auflage 7, 356 Seiten

Bitte beachten Sie, dass der Verlag dieses Titels aus Österreich kommt.

Elektronisches Format: PDF

Erscheinungsdatum: 25.08.2022

46,99 € inkl. MwSt.
kostenloser Versand

lieferbar - Lieferzeit 10-15 Werktage

zum Artikel