Buch, Englisch, Band 27, 752 Seiten
Buch, Englisch, Band 27, 752 Seiten
Reihe: Series on International Taxation
ISBN: 978-90-411-3376-2
Verlag: Wolters Kluwer
This timely work seeks to identify the differences between the domestic procedural rules and principles of an array of EU and non-EU countries and analyse them in the context of European Union law requirements. Specific attention is paid to the impact of State aid rules on procedural law in tax matters, on constitutional law requirements as well as tax treaty law issues.
Since customs law is already harmonized in the form of the Community Customs Code, it serves as a starting point to examine the extent to which harmonized procedural law is possible. Harmonized procedural law is also discussed in the context of a possible future Common Consolidated Corporate Tax Base as well as an EU tax levied at the European Union level.
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Weitere Infos & Material
Preface. List of Contributors. Part I. General Part. Community Customs Law: An Example of Balancing Harmonization and Procedural Autonomy of Member States. Part II. National Reports. Austria. Belgium. Czech Republic. Denmark. Estonia. Finland. France. Germany. Hungary. Italy. Netherlands. Norway. Poland. Romania. Russian Federation. Slovakia. Slovenia. Spain. Switzerland. United Kingdom. Annex. Questionnaire: Procedural Rules in Tax Law in the Context of Community Law and Domestic Law.