CJEU - Recent Developments in Direct Taxation 2024 | Series on International Tax Law, Volume 147
Langue : anglais
Edité par Linde, Wien, 2025
- Livre broché
- Neuf

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- Titre
- CJEU - Recent Developments in Direct Taxation 2024 | Series on International Tax Law, Volume 147
- Auteur
- Georg Kofler (u. a.)
- Éditeur
- Linde, Wien
- Année de publication
- 2025
- État de l'article
- Neu
- Reliure
- Taschenbuch
- Langue
- anglais
- ISBN à 10 chiffres
- 3714304223
- ISBN à 13 chiffres
- 9783714304220
- Poids de l'article
- 542 grammes
- Dimensions
- 20 x 125 x 225 mm
- Catalogues du vendeur
- Bücher
CJEU – The most important cases in the field of direct taxation
A great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and State aid in respect of direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners.
This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and State aid rules are analysed. The analyses are presented by esteemed national and European tax law experts. The contributing authors’ focus on the preliminary questions submitted to the CJEU by the national courts and the CJEU case law could be of relevance for driving future judgments. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.
« Synopsis » peut appartenir à une autre édition de cet ouvrage.
À propos de l’auteur
Michael Lang ist Vorstand des Instituts für Österreichisches und Internationales Steuerrecht, Wissenschaftlicher Leiter des LL.M.-Studiums International Tax Law sowie Sprecher des Doktorandenkollegs „Doctoral Program in International Business Taxation (DIBT)“ der WU.
Pasquale Pistone, Professor für Steuerrecht an der Universität von Salerno, Jean Monnet ad personam Chair für Europäisches Steuerrecht und Steuerpolitik an der Wirtschaftsuniversität Wien, Institut für Österreichisches und Internationales Steuerrecht und Academic Chairman des IBFD.
Alexander Rust ist Professor am Institut für Österreichisches und Internationales Steuerrecht der WU (Wirtschaftsuniversität Wien).
Josef Schuch ist Professor am Institut für Österreichisches und Internationales Steuerrecht der WU (Wirtschaftsuniversität Wien) sowie Steuerberater und Partner bei Deloitte in Wien.
« A propos de ce titre » peut appartenir à une autre édition de cet ouvrage.
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