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
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
- 1. The Directive on Mutual Assistance in the Assessment of Taxes in the Field of Direct Taxation
  - a) Background and History
  - b) Scope of the Directive
  - c) Organization (Art. 4)
  - d) Exchange of Information
  - e) Time Limits for Forwarding Information (Arts. 7, 8 and 10)
  - f) Other Forms of Cooperation
  - g) Grounds for Refusal of Assistance
  - h) Standard Forms and Language (Arts. 20 and 21)
  - i) Use of Information Received and Secrecy Provisions
  - j) Exchange of Information and Third Countries
  - k) Relevance of the Directive in the ECJ’s Case Law on the Fundamental Freedoms
  - l) Comparison and Relationship to Bi- and Multilateral Provisions on the Exchange of Information
  - m) Relationship to the Savings Directive
  - n) Overview of the Exchange of Information Directive
- 2. The Directive on Mutual Assistance in the Recovery of Tax Claims
  - a) Background and History
  - b) Scope of the Directive
  - c) Organization (Art. 4)
  - d) Types of Assistance
  - e) Uniform Instrument Permitting Enforcement (Art. 12)
  - f) Standard Forms and Language (Arts. 21 and 22)
  - g) Grounds for Refusal of Assistance
  - h) Statute of Limitation (Art. 19)
  - i) Costs (Art. 20)
  - j) Use of Information Received and Secrecy Provisions (Art. 23)
  - k) Relevance of the Directive in the ECJ’s Case Law on the Fundamental Freedoms
  - l) Comparison and Relation to Bi- and Multilateral Provisions on the Recovery of Tax Claims
  - m) Overview of the Tax Collection Directive
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 7. Aufl. 2022 verfügbar

Besitzen Sie diesen Inhalt bereits, melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.

Dokumentvorschau

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

S. 207VIII. The Directives on Mutual Assistance in the Assessment and in the Recovery of Tax Claims in the Field of Direct Taxation

Legal Basis: Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums, OJ L 336 of 27 December 1977; Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties, and in respect of value-added tax, OJ L 73 of 19 March 1976; Council Directive 2008/55/EC of 26 May 2008 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures, OJ L 150 of 26 May 2008; Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures, OJ L 84 of 31 March 2010; Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, OJ L 64 of 11 March ...