[PDF] Introduction To European Tax Law

Introduction to European Tax Law PDF
Author: Michael Lang
Publisher: Spiramus Press Ltd
ISBN: 1907444688
Size: 35.84 MB
Format: PDF, Mobi
Category : Business & Economics
Languages : en
Pages : 269
View: 2423

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Introduction To European Tax Law

by Michael Lang, release date 2013, Introduction To European Tax Law Books available in PDF, EPUB, Mobi Format. Download Introduction To European Tax Law books, This handbook is a concise guide for those who are interested in obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law, for European law specialists who are reluctant to approach the technicalities of direct taxation, and for non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. The book will also be useful to academics without a legal background, in order to approach the technical issues raised by European Union tax law. This third edition has been updated and upgraded. For the purpose of enhancing the handbook's content and its flexible use, the book contains (flow) charts, a table of all the ECJ judgments quoted, indicating the marginal number and chapter in which they have been analyzed, and an analytical index. Considering the complexity of European direct tax law and the relevant ECJ case law, such features will also make this handbook an indispensable tool for the most experienced European direct tax law experts.




[PDF] Introduction To European Tax Law On Direct Taxation

Introduction to European Tax Law on Direct Taxation PDF
Author: Michael Lang
Publisher: Spiramus Press Ltd
ISBN: 191350722X
Size: 68.59 MB
Format: PDF
Category : Business & Economics
Languages : en
Pages : 368
View: 5437

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Introduction To European Tax Law On Direct Taxation

by Michael Lang , release date 2020-08-25, Introduction To European Tax Law On Direct Taxation Books available in PDF, EPUB, Mobi Format. Download Introduction To European Tax Law On Direct Taxation books, This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. The authors also consider that this book can be useful to academics without a legal background in order to approach the technical issues raised by European Union tax law. During the past two years the growing role of state aids and EU fundamental rights have confirmed the trend that steers them towards having an equivalent impact on direct taxation as compared to the one traditionally had by fundamental freedoms. The developments of secondary law have been more marginal instead, confirming the difficulties in producing secondary legislation on direct taxes. This edition contains selected relevant information available as of 30 June 2020 and retains all of the features and tools contained in the previous editions.




[PDF] Non Discrimination In European And Tax Treaty Law

Non Discrimination in European and Tax Treaty Law PDF
Author: Kasper Dziurdz
Publisher: Linde Verlag GmbH
ISBN: 3709407303
Size: 62.96 MB
Format: PDF
Category : Law
Languages : en
Pages : 630
View: 3755

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Non Discrimination In European And Tax Treaty Law

by Kasper Dziurdz, release date 2015-09-16, Non Discrimination In European And Tax Treaty Law Books available in PDF, EPUB, Mobi Format. Download Non Discrimination In European And Tax Treaty Law books, Selected issues of the various non-discrimination concepts Non-discrimination plays an important, if not crucial, role in many areas of law, such as constitutional law, human rights law, world trade law, EU law and tax treaty law. Both direct and indirect taxation are affected by the various types of non-discrimination provisions. From a practical point of view, the non-discrimination provisions within the EU legal framework and the non-discrimination concept under Article 24 of the OECD Model are important examples in this respect. In both areas of non-discrimination law, there are many open issues which have been debated for a long time and have evolved as evergreens of non-discrimination in the area of taxation; examples are the meaning of the ECJ’s case law on the “finality” of losses or the compatibility of group regimes with Article 24 of the OECD Model. Other problems have emerged only recently, because of current developments at the OECD level, notably the BEPS project. Therefore, non-discrimination suggested itself as a general topic for the master theses of the full-time LL.M. program in 2014/2015. This book takes up and deals with selected issues in depth. Although the relevant non-discrimination provisions are different in wording and context, often the same issues can be analyzed under both the EU fundamental freedoms and Article 24 of the OECD Model. The results under these non-discrimination provisions may differ. However, similar policy considerations and arguments often influence the final decisions. With this book, the authors and editors contribute to the discussion on selected issues of the various non-discrimination concepts and the challenges they present.




[PDF] Research Handbook On European Union Taxation Law

Research Handbook on European Union Taxation Law PDF
Author: Christiana HJI Panayi
Publisher: Edward Elgar Publishing
ISBN: 1788110846
Size: 30.94 MB
Format: PDF, Mobi
Category : Law
Languages : en
Pages : 672
View: 3654

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Research Handbook On European Union Taxation Law

by Christiana HJI Panayi, release date 2020-01-31, Research Handbook On European Union Taxation Law Books available in PDF, EPUB, Mobi Format. Download Research Handbook On European Union Taxation Law books, Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.




[PDF] Introduction To International And European Sports Law

Introduction to International and European Sports Law PDF
Author: Robert C.R. Siekmann
Publisher: Springer Science & Business Media
ISBN: 9067048526
Size: 49.54 MB
Format: PDF, Kindle
Category : Law
Languages : en
Pages : 420
View: 5025

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Introduction To International And European Sports Law

by Robert C.R. Siekmann, release date 2012-04-23, Introduction To International And European Sports Law Books available in PDF, EPUB, Mobi Format. Download Introduction To International And European Sports Law books, The book is an introduction to sports law, in particular International (worldwide) and European (EU) sports law. The chapters are all put in the perspective of the innovative sports law doctrine that is developed and presented in the opening chapter on what sports law is. After a general coverage of the core concept of “sport specificity” (that is whether private sporting rules and regulations can be justified notwithstanding they are not in conformity with public law), the book covers the following specific main themes of International and European Sports Law (capita selecta): comparative sports law; competition law and sport; the collective selling of TV rights; sports betting; Social Dialogue in sport; sport and nationality; professional football transfer rules; anti-doping law in sport; transnational football hooliganism in Europe; international sports boycotts. In this book association football (“soccer”) is the sport that is by far most on the agenda. It is the largest sport in the world and most popular all over the globe. The elite football in Europe is a day-to-day commercialized and professionalized industry, which makes it a perfect subject of study from an EU Law perspective.




[PDF] The Principle Of Non Discrimination In International And European Tax Law

The principle of non discrimination in international and European tax law PDF
Author: Niels Bammens
Publisher: IBFD
ISBN: 9087221592
Size: 59.20 MB
Format: PDF, ePub, Mobi
Category : Conflict of laws
Languages : en
Pages : 1130
View: 7437

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The Principle Of Non Discrimination In International And European Tax Law

by Niels Bammens, release date 2012, The Principle Of Non Discrimination In International And European Tax Law Books available in PDF, EPUB, Mobi Format. Download The Principle Of Non Discrimination In International And European Tax Law books, "The principle of non-discrimination plays a vital role in international and European tax law. This dissertation analyses the interpretation given to that principle in tax treaty practice and in the direct tax case law of the Court of Justice of the European Union (ECJ) on the fundamental freedoms. The objective of this analysis is twofold: to give a clear and thorough overview of both standards and to determine whether they share a common, underlying principle of non-discrimination. In order to achieve these objectives, a comprehensive selection of case law is discussed from the perspective of the two constitutive elements of discrimination, comparability and the existence of different treatment. Moreover, attention is drawn to the question whether a domestic measure that is found to be discriminatory may nevertheless be justified on the basis of reasons of public interest. Finally, the possible interplay between both standards is addressed. First, the partial overlap of the two non-discrimination rules may cause frictions. Complex triangular situations are possible, with conflicting rules giving rise to interpretation problems. A second issue discussed in this context is whether national courts of EU Member States are influenced by ECJ case law on the fundamental freedoms when interpreting the non-discrimination provision in tax treaties. Given the deficiencies of that provision, courts may be tempted to draw inspiration from the European standard. The relevant case law is discussed in order to determine whether there is indeed such an influence, and whether such an influence is appropriate."--Extracted from publisher website on May 20, 2015.




[PDF] Introduction To Swiss Law

Introduction to Swiss Law PDF
Author: François Dessemontet
Publisher:
ISBN:
Size: 71.24 MB
Format: PDF, ePub, Mobi
Category : Law
Languages : en
Pages : 351
View: 7330

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Introduction To Swiss Law

by François Dessemontet, release date 2004, Introduction To Swiss Law Books available in PDF, EPUB, Mobi Format. Download Introduction To Swiss Law books, This handy volume offers practitioners and students an introduction to the law of Switzerland. Encompassing all the major fields of legal practice, Introduction to Swiss Law provides an essential understanding of Swiss legal system, with special emphasis on some contemporary issues, so that users can become familiar with the legal institutions and pursue further research on specific Swiss legal matters. With 18 chapters written by Swiss experts in their respective fields of law, each gives French and German terminology and supported with selected list of books in French and German, this is the.




[PDF] Introduction To Business Law

Introduction to Business Law PDF
Author: Lucy Jones
Publisher: Oxford University Press
ISBN: 0199289719
Size: 13.65 MB
Format: PDF, ePub
Category : Business & Economics
Languages : en
Pages : 653
View: 5454

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Introduction To Business Law

by Lucy Jones, release date 2011-06-23, Introduction To Business Law Books available in PDF, EPUB, Mobi Format. Download Introduction To Business Law books, A student-centred text ideal for those new to the study of law. It adopts a fresh approach and is packed with photographs, diagrams and examples of how the law impacts on the business world.




[PDF] Traditional And Alternative Routes To European Tax Integration

Traditional and Alternative Routes to European Tax Integration PDF
Author: Dennis Weber
Publisher: IBFD
ISBN: 9087220839
Size: 17.36 MB
Format: PDF, ePub, Mobi
Category : Business tax
Languages : en
Pages : 362
View: 2196

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Traditional And Alternative Routes To European Tax Integration

by Dennis Weber, release date 2010, Traditional And Alternative Routes To European Tax Integration Books available in PDF, EPUB, Mobi Format. Download Traditional And Alternative Routes To European Tax Integration books,




[PDF] Introduction To The English Legal System 2013 2014

Introduction to the English Legal System 2013 2014 PDF
Author: Martin Partington
Publisher: Oxford University Press
ISBN: 0199670536
Size: 24.26 MB
Format: PDF, ePub, Docs
Category : Law
Languages : en
Pages : 344
View: 3265

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Introduction To The English Legal System 2013 2014

by Martin Partington, release date 2013-04-18, Introduction To The English Legal System 2013 2014 Books available in PDF, EPUB, Mobi Format. Download Introduction To The English Legal System 2013 2014 books, This text offers a lively analysis of the issues which currently face the English legal system, but without getting into the level of detail found in other texts.