Buch, Deutsch, 224 Seiten, Format (B × H): 155 mm x 225 mm, Gewicht: 340 g
Buch, Deutsch, 224 Seiten, Format (B × H): 155 mm x 225 mm, Gewicht: 340 g
ISBN: 978-3-7073-1764-0
Verlag: Linde Verlag Wien
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 approach 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.
This second edition has been thoroughly updated, including complete references to the TEU and the TFEU with mention of the equivalent EC Treaty articles. For the purpose of enhancing the handbook’s content and ist flexible use, the authors and editors have added (flow) charts and a table of all ECJ judgments quoted, indicating the marginal number and chapter in which they have been analysed. Considering the increasing complexity of European direct tax law and the relevant ECJ case law, the authors and editors believe that such features will also make this handbook an indispensable tool for the most experienced European direct tax law experts.