Inhaltsverzeichnis

Introduction to European Tax Law on Direct Taxation
Inhaltsverzeichnis
Preface 3rd edition
Preface 2nd edition
Preface 1st edition
List of Abbreviations
I. The Sources of EU Law Relevant for Direct Taxation
II. The Relevance of the Fundamental Freedoms for Direct Taxation
- 1. The Fundamental Freedoms
  - a) General
  - b) Free Movement and Residence of EU Nationals
  - c) Free Movement of Workers
  - d) Freedom of Establishment
  - e) Freedom to Provide Services
  - f) Free Movement of Capital
- 2. The Fundamental Freedoms Under Union Law Compared to EEA Law
- 3. Order of Priority of the Fundamental Freedoms
  - a) General
  - b) Freedom to Provide Services over Free Movement of Capital
  - c) Freedom of Establishment over Free Movement of Capital
- 4. Addressees of the Non-Discrimination Rules
- 5. The Non-Discrimination Principle
- 6. The Search for the Correct Comparison
  - a) Direct and Indirect Discrimination
  - b) Cross-Border Situation and Domestic Situation
  - c) Two Cross-Border Situations
  - d) Relevance of Double Taxation Conventions
  - e) Equivalence of Exemption and Credit Method
  - f) Comparability in Third-Country Situations
  - g) Standstill Clause in Third-Country Situations
- 7. Justifications
  - a) Justifications under the TFEU
  - b) Justifications Accepted by the ECJ
  - c) Justifications Not Accepted by the ECJ
  - d) Combination of Justifications by the ECJ
  - e) Justifications in Third-Country Situations
- 8. Principle of Proportionality in EU Situations
- 9. Principle of Proportionality in Third-Country Situations
III. The State Aid Provisions of the TFEU in Tax Matters
IV. The Parent-Subsidiary Directive
V. The Merger Directive
VI. The Interest and Royalty Directive
VII. The Savings Directive
VIII. The Directives on Mutual Assistance in the Assessment and in the Recovery of Tax Claims in the Field of Direct Taxation
IX. The EU Arbitration Convention
List of Authors
Tables of Equivalences of Relevant Treaty Provisions for Direct Taxation
Table of ECJ Case Law

Michael Lang/Pasquale Pistone/Josef Schuch/Claus Staringer

Introduction to European Tax Law on Direct Taxation

3. Aufl. 2012

ISBN: 978-3-7073-2211-8

Folgeauflage 8. Aufl. 2024 verfügbar

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Introduction to European Tax Law on Direct Taxation (3. Auflage)

S. 43II. The Relevance of the Fundamental Freedoms for Direct Taxation

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