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Eu Tax Law

Om Eu Tax Law

This book analyses the tax law of the European Union, which has developed in the space between the national legal orders of the Member States on the one hand and the international regime (particularly the influences of the OECD, including BEPS) on the other. In that framework, the author considers the whole body of the tax law of the European Union: the general principles applicable to both direct and indirect taxation, the principle of equality and its more specific expressions on the basic freedoms and the prohibition of state aid, the principles of neutrality and ability to pay, taxpayers' fundamental rights, the justifications of infringements, including the fight against tax avoidance, secondary legislation in the area of direct taxes and details of the Union's VAT law and excise taxes.

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  • Språk:
  • Engelska
  • ISBN:
  • 9781509964741
  • Format:
  • Inbunden
  • Sidor:
  • 800
  • Utgiven:
  • 6. oktober 2022
  • Mått:
  • 156x25x234 mm.
  • Vikt:
  • 454 g.
  Fri leverans
Leveranstid: 2-4 veckor
Förväntad leverans: 28. januari 2025

Beskrivning av Eu Tax Law

This book analyses the tax law of the European Union, which has developed in the space between the national legal orders of the Member States on the one hand and the international regime (particularly the influences of the OECD, including BEPS) on the other. In that framework, the author considers the whole body of the tax law of the European Union: the general principles applicable to both direct and indirect taxation, the principle of equality and its more specific expressions on the basic freedoms and the prohibition of state aid, the principles of neutrality and ability to pay, taxpayers' fundamental rights, the justifications of infringements, including the fight against tax avoidance, secondary legislation in the area of direct taxes and details of the Union's VAT law and excise taxes.

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