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CJEU - Recent Developments in Direct Taxation 2018
Schriftenreihe IStR Band 114
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CJEU - Recent Developments in Direct Taxation 2018
Schriftenreihe IStR Band 114
Produktform: E-Buch Text Elektronisches Buch in proprietärem
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CJEU - Recent Developments in Value Added Tax 2018
Schriftenreihe IStR Band 115
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72,99 € inkl. MwSt.
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CJEU - Recent Developments in Value Added Tax 2018
Schriftenreihe IStR Band 115
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Einführung in das Steuerrecht
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The OECD-Model-Convention and its Update 2014
Schriftenreihe IStR Band 90
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CJEU - Recent Developments in Direct Taxation 2016
Schriftenreihe IStR Band 103
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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.
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CJEU - Recent Developments in Value Added Tax 2016
Schriftenreihe IStR Band 105
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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.
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CJEU - Recent Developments in Value Added Tax 2014
Schriftenreihe IStR Band 92
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59,99 € inkl. MwSt.
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The OECD-Model-Convention and its Update 2014
Schriftenreihe IStR Band 90
Produktform: E-Buch Text Elektronisches Buch in proprietärem
62,99 € inkl. MwSt.
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lieferbar - Lieferzeit 10-15 Werktage