European Direct Taxation

Case Law and Regulations
3. Auflage 2011
ISBN: 978-90-411-3661-9
Verlag: Wolters Kluwer

Buch, Englisch, 1548 Seiten, 2 vols.

Reihe: International Taxation

Practitioners and researchers with an on-going interest in European direct taxation require ready access to applicable case law and regulations. But access is inadequate if the materials are not well organized and kept current on reliable basis.

The key features of this highly useful work are designed to address many of the most common research needs of professionals involved in the field of European direct taxation:

• Includes summaries of all judgments - and pending cases – of the Court of Justice of the European Union covering direction taxation, organized in a thematic fashion. Also features chronological, alphabetical, and case number lists as well as a subject index. • Provides consolidated, up-to-date versions of all pertinent regulations as well as relevant working papers and communications of the European Commission.

Based on his well earned reputation as a tax expert, the editor Prof. Dr. Dennis M. Weber also reviewed the relevant working papers, Commission communications, etc., and selected the most pertinent to practitioners and researchers for inclusion in this indispensable, time-saving resource.

Autoren/Hrsg.

Weber, Dennis

Fachgebiete

• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht

Inhaltsverzeichnis

Part I General Introduction Part II Case Law Chapter 1 EU Treaty Freedoms Chapter 2 Directives Chapter 3 Miscellaneous Chapter 4 Pending Cases Part III Regulations Chapter 5 Primary European Union Law Chapter 6 Tax Directives Chapter 7 Mutual Assistance in Tax Matters Chapter 8 European Company Chapter 9 Communications/Recommendations/Resolutions Chapter 10 Common Consolidated Corporate Tax Base (CCCTB) Chapter 11 Tax Treaties Chapter 12 Arbitration Convention Chapter 13 State Aid/Harmful Tax Competition

Über Autor(innen)

Dr. Dennis Weber (1970), (Master of laws; University of Tilburg), has taught European indirect and direct tax law at the Universiteit van Amsterdam (the Netherlands) since 1997 and is the academic co-ordinator of the European and International Tax Law specialisation module of the LL.M. Postgraduate Programme European Business Law of the Amsterdam Law School. He also works as a tax lawyer (of counsel on European tax law) at Loyens & Loeff and is the head of the Loyens & Loeff EC tax desk. In addition, he is a deputy judge at the Court of Appeals of s’Hertogenbosch.