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Direct Taxation in Relation to the Freedom of Establishment and the Free Movement of Capital - Dahlberg, Mattias
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Mattias Dahlberg:

Direct Taxation in Relation to the Freedom of Establishment and the Free Movement of Capital - gebonden uitgave, pocketboek

ISBN: 9789041123633

Hardback, [PU: Kluwer Law International], Direct taxation is considered as an area within the almost exclusive competence of the individual Member States of the European Union. Some polit… Meer...

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Direct Taxation in Relation to the Freedom of Establishment and the Free Movement of Capital - gebonden uitgave, pocketboek

ISBN: 9789041123633

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Mattias Dahlberg:
Direct Taxation in Relation to the Freedom of Establishment and the Free Movement of Capital - gebonden uitgave, pocketboek

2005, ISBN: 9789041123633

Hardcover, Buch, [PU: Kluwer Law International]

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Direct Taxation in Relation to the Freedom of Establishment and the Free Movement of Capital

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 author identifies two areas where cases from the European Court of Justice are especially important: what constitutes discrimination, and which circumstances may justify such discrimination. Among his specific approaches to the complex issues involved may be noted the following: - the Court's interpretation of discrimination and restriction, both in general and in particular regarding the freedom of establishment and the free movement of capital; - grounds rejected by the Court, such as lack of harmonisation, counterbalancing advantages, a new form of establishment being seen as subject to equal treatment, lack of Community competence in the field of tax treaty law, and the protection of tax revenue; - the degree of convergence between the freedom of establishment and the free movement of capital, especially in cases on direct taxation; and- the territorial extension of the free movement of capital.

Gedetalleerde informatie over het boek. - Direct Taxation in Relation to the Freedom of Establishment and the Free Movement of Capital


EAN (ISBN-13): 9789041123633
ISBN (ISBN-10): 9041123636
Gebonden uitgave
Verschijningsjaar: 2005
Uitgever: Wolters Kluwer Law & Business
363 Bladzijden
Gewicht: 0,757 kg
Taal: eng/Englisch

Boek bevindt zich in het datenbestand sinds 2007-03-26T05:40:15+02:00 (Amsterdam)
Detailpagina laatst gewijzigd op 2019-09-25T19:15:34+02:00 (Amsterdam)
ISBN/EAN: 9789041123633

ISBN - alternatieve schrijfwijzen:
90-411-2363-6, 978-90-411-2363-3


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