Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
(b) Euro Summit It is axiomatic that nothing of significance happens within the EU without the imprimatur of the European ... The rules relating to Euro Summits were formalized in 2011,11 with more detailed provisions being adopted in ...
Judges hoping to expand their knowledge of EU State aid law and policy will also benefit from this insightful Research Handbook.
This book provides a comprehensive and systematic overview of the main topics of taxation in European law.
How does EU law affect Member State corporate tax systems and the cross-border activities of companies?
p.p1 {margin: 0.0px 0.0px 0.0px 0.0px; font: 10.0px Arial} This comprehensive Research Handbook analyses and explains the EU’s complex system of economic governance from a legal point of view and looks ahead to the challenges it faces and ...
Instead, the focus will be on whether, assuming state aid was indeed granted and Article 107 Treaty on the ... Methods for the Allocation of the Corporate Tax Base (Wolters Kluwer 2018); Robin F Hansen, “Taking More Than They Give: MNE ...
This chapter explores the various, inter-related, frames of reference used to anchor public service broadcasting within the field of EU law. In an initial phase, the EU played a pivotal role in opening up domestic broadcasting systems ...
Recent research in that area suggests that there is a clear difference between Nordic countries, ... and Frank Hendrickx (eds) Labour Law Between Change and Tradition (Kluwer, effective legal remedies between private parties.38 Here, ...
See Hugh J. Ault, 'Tax Competition and Tax Cooperation: A Survey and Reassessment' in Jérôme Monsenego and Jan Bjuvberg (eds), International Taxation in a Changing Landscape: Liber Amicorum in Honour of Bertil Wiman (Wolters Kluwer ...
As this new chapter of EU direct tax legislation continues to unfold, it is likely therefore also to bring insights ... in Haslehner/Kofler/Rust eds, EU Tax Law and Policy in the 21st Century (Kluwer Law International 2017) 279, 282.