Introduction to European Tax Law on Direct Taxation
8. Aufl. 2024
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S. XIXDocuments
EU treaties
Consolidated version of the Treaty on European Union, OJ C 202 of 7 June 2016.
Consolidated version of the Treaty on the Functioning of the European Union, OJ C 202 of 7 June 2016.
Charter of Fundamental Rights of the European Union, OJ C 83 of 30 March 2010.
Agreement on the European Economic Area, OJ L 001 of 3 January 1994.
EU tax conventions
Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (90/436/EEC), OJ L 225 of .
EU directives
Council Directive 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union OJ L 328 of 22 December 2022.
Directive 2021/2101/EU of the European Parliament and of the Council of amending Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches, OJ L 429/1 of 1 December 2021.
Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation, OJ L 104/1 of 25 March 2021 (DAC 7).
Council Directive (EU) 2020/876 of 24 June 2020 amen...