Introduction to European Tax Law on Direct Taxation: Sixth Edition (Sixth Edition, New Edition, Sixth)Paperback - Sixth Edition, New Edition, Sixth, 4 September 2020

Introduction to European Tax Law on Direct Taxation: Sixth Edition (Sixth Edition, New Edition, Sixth)
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Print Length
364 pages
Language
English
Publisher
Spiramus Press
Date Published
4 Sep 2020
ISBN-10
1913507211
ISBN-13
9781913507213

Description

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. The authors also consider that this book can be useful to academics without a legal background in order to approach the technical issues raised by European Union tax law.

During the past two years the growing role of state aids and EU fundamental rights have confirmed the trend that steers them towards having an equivalent impact on direct taxation as compared to the one traditionally had by fundamental freedoms. The developments of secondary law have been more marginal instead, confirming the difficulties in producing secondary legislation on direct taxes.

This edition contains selected relevant information available as of 30 June 2020 and retains all of the features and tools contained in the previous editions.

Product Details

Book Edition:
Sixth Edition, New Edition, Sixth
Book Format:
Paperback
Country of Origin:
US
Date Published:
4 September 2020
Dimensions:
22.1 x 15.24 x 2.29 cm
ISBN-10:
1913507211
ISBN-13:
9781913507213
Language:
English
Pages:
364
Publisher:
Spiramus Press
Weight:
566.99 gm

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