Filter
Skatte- & avgiftslagstiftning
Filter
The impact of the European Community and European Community law on taxation is becoming increasingly important. EC law influences not only national tax law but also tax treaties. …
Drawing on EU VAT implementing regulations, ECJ case law, and national case law, this ground-breaking book provides the first in-depth, coherent legal analysis of how the massively …
The author provides a commentary on 27 leading tax cases from the European Court of Justice, from Avoir fiscal (1986) to Hoechst and Metallgesellschaft (2001). He delineates the …
International tax practice demands a constantly renewed understanding of tax treaty provisions and how they are applied. Practitioners working with Western European taxation must …
This major new study analyses the case-law of the European Court of Justice on the freedom of establishment and the free movement of capital in matters of direct taxation. The …
The principles of equality and non-discrimination are a cornerstone of constitutional law and of international and European human rights law, and there is increasing recognition of …
In a world of tight legal and economic networks, tax disputes are on the increase. Mutual agreement procedures have virtually been the only means of settling such tax disputes …
This unique book investigates the extent to which a taxpayer may invoke the freedom of movement within the Community in order to avoid national direct taxes. A Member State's right …
This study of entrepreneurship in Europe is a greatly expanded and updated version, in English, of the author's thesis published in Dutch in 1996. Its analysis focuses on …