Terra/Wattel - European Tax Law (inbunden)
Fler böcker inom
Inbunden (Hardback)
Antal sidor
7 ed
Kluwer Law International
Marres, Otto / Vermeulen, Hein
Black & white illustrations
241 x 155 x 30 mm
858 g
Antal komponenter
49:B&W 6.14 x 9.21 in or 234 x 156 mm (Royal 8vo) Perfect Bound on White w/Gloss Lam
Terra/Wattel - European Tax Law (inbunden)

Terra/Wattel - European Tax Law

Volume I (Student edition)

Inbunden Engelska, 2018-11-21
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About the editors:

Peter J. Wattel is Advocate General in the Supreme Court of the Netherlands, State Councillor Extraordinary in the Nethewlands Council of State and Professor of EU Tax Law at the Amsterdam Centre for Tax Law (ACTL), University of Amsterdam, the Netherlands.

Otto Marres is a professor at the ACTL and tax lawyer at Meijburg & Co., Amsterdam.

Hein Vermeulen is a professor at the ACTL and Director of PwC?s EU Direct Tax Group.

About this book:

European Tax Law in this Abridged Student Edition brings a comprehensive and systematic analysis of European Tax Law up to January 2018. This book is intended as a textbook for tax law and EU law students. It provides a state-of-the-art account of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. The seventh edition of European Tax Law offers a cutting-edge analysis of the field surrounding tax law across Europe. It puts forward a thought-provoking discussion of the current EU tax rules, as well as of the EU Court?s case law in tax matters.

What?s in this book:

This first volume of the Abridged Student Edition of European Tax Law covers:

  • the consequences of the EU free movement rights, the EU State aid prohibition, the EU Charter of Fundamental Rights and the general principles of EU law for national tax law, tax treaties, (tax) procedure, State liability and relations with third States, as they appear from the case law of the Court of justice of the EU;
  • secondary EU law in force and proposed on direct taxes the Parent-Subsidiary Directive, the Tax Merger Directive, the Interest and Royalties Directive, cross-border tax dispute settlement instruments, the Anti-Tax Avoidance Directive the C(C)CTB proposal;
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