CJEU - Recent Developments in Direct Taxation 2018
Series on International Tax Law, Volume 114
(Sprache: Englisch)
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...
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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.
Klappentext zu „CJEU - Recent Developments in Direct Taxation 2018 “
CJEU - The most important cases in the field of direct taxation A 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.
Autoren-Porträt
ist Vorstand des Instituts für Österreichisches und Internationales Steuerrecht, Wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law sowie Sprecher des Doktorandenkollegs "Doctoral Program in International Business Taxation (DIBT)" der WU. a.o. Professor für Steuerrecht an der Universität von Salerno, Jean Monnet ad personam Chair für Europäisches Steuerrecht und Steuerpolitik an der Wirtschaftsuniversität Wien, Institut für Österreichisches und Internationales Steuerrecht und Academic Chairman des IBFD. ist Professor am Institut für Österreichisches und Internationales Steuerrecht der WU (Wirtschaftsuniversität Wien).ist Professor am Institut für Österreichisches und Internationales Steuerrecht der WU (Wirtschaftsuniversität Wien) sowie Steuerberater und Partner bei Deloitte in Wien.
ist Professor am Institut für Österreichisches und Internationales Steuerrecht der WU (Wirtschaftsuniversität Wien) und Partner bei Freshfields Bruckhaus Deringer.
Visiting professor at the Institute for Austrian and International Tax Law at WU Wien and former honorary professor for company taxation and managerial finance at the Institute of Accounting, Controlling and Auditing (ACA) at the University of St. Gallen/Switzerland. Co-Chairman of the Board of Directors of the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at Vienna University of Economics and Business (WU).
Bibliographische Angaben
- 2019, 192 Seiten, Masse: 15,5 x 22,5 cm, Kartoniert (TB), Englisch
- Herausgegeben: Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Alfred Storck
- Verlag: Linde, Wien
- ISBN-10: 3707341216
- ISBN-13: 9783707341218
- Erscheinungsdatum: 08.07.2019
Sprache:
Englisch
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