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
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Introduction to European Tax Law on Direct Taxation (3. Auflage)
S. 251Tables of Equivalences of Relevant Treaty Provisions for Direct Taxation
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Treaty on European Union (TEU) | ||
Old numbering | New numbering | |
EU Institutions | Art. 7 EC | Art. 13 TEU |
EU loyalty | Art. 10 EC | Art. 4(3) TEU |
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Treaty on the Functioning of the European Union (TFEU) | ||
Old numbering of the Treaty establishing the European Community (EC) | New numbering of the Treaty on the Functioning of the European Union (TFEU) | |
General non-discrimination provision | Art. 12 | Art. 18 |
Free movement and residence of EU citizens | Art. 18 | Art. 21 |
Free movement of goods | Arts. 23 et seq. | Arts. 28 et seq. |
Free movement of workers | Arts. 39 et seq. | Arts. 45 et seq. |
Freedom of establishment | Arts. 43 et seq. | Arts. 49 et seq. |
Freedom to provide services | Arts. 49 et seq. | Arts. 56 et seq. |
Free movement of capital and payments | Arts. 56 et seq. | Arts. 63 et seq. |
State aid | Arts. 87 et seq. | Arts. 107 et seq. |
Legal basis for harmonization | Arts. 93–95 | Arts. 113–115 |
Legal basis for international agreements | Arts. 300 et seq. | Arts. 216 et seq. |
Infringement procedure | Arts. 226 et seq. | Arts. 258 et seq. |
Right to sue | Art. 230 | Art. 263 |
Preliminary ruling | Art. 234 | Art. 267 |
Double taxation convention | Art. 293 | repealed |