9781913507213 - introduction to european tax law on direct taxation: sixth edition (4 Ergebnisse)

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Introduction to European Tax Law on Direct Taxat Sixth Edition
Michael Lang|Pasquale Pistone|Josef Schuch|Claus Staringer|Alexander Rust
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Zustand: New. Über den AutorMichael Lang is professor and head of the Institute for Austrian and International Tax Law, WU.Pasquale Pistone is Jean Monnet ad Personam professor at the Institute for Austrian and International Tax .

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Taschenbuch. Zustand: Neu. Neuware - 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 appr…oach 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.