Narrow your search
Listing 1 - 7 of 7
Sort by

Book
The impact of the rulings of the European Court of Justice in the area of direct taxation
Authors: ---
Year: 2008 Publisher: Bruxelles : European Parliament,

Loading...
Export citation

Choose an application

Bookmark

Abstract


Book
EU Tax Law : Direct Taxation
Author:
ISBN: 9789087225629 9789087225636 9789087225643 Year: 2019 Publisher: Amsterdam : IBFD,

Loading...
Export citation

Choose an application

Bookmark

Abstract


Book
Introduction to European tax law on direct taxation
Authors: --- --- ---
ISBN: 9783707338461 9783709409329 9783709409336 9781910151686 9781910151693 3707338460 Year: 2018 Publisher: Wien : Linde : Spiramus,

Loading...
Export citation

Choose an application

Bookmark

Abstract

Whether student, international tax specialist or european law specialist: "Introduction to European Tax Law on Direct Taxation" is a concise guide to gain basic knowledge of European tax law. This fifth edition has enhanced the analysis of the implications of the EU Charter of Fundamental Rights for direct taxes and significantly revises the structure and content of the chapters on fundamental freedoms and State aid. Further, it has updated all chapters, including numerous developments on mutual assistance in tax matters, added an entirely new chapter on the anti-tax avoidance directive (the so-called ATAD) and supplemented the chapter on dispute settlement with an analysis of the new EU Arbitration Directive. The authors and editors trust that, with its updated content and tools, this book will remain an indispensable tool to consult for even the most experienced European direct tax law experts.


Book
Direct taxation in the case-law of the european Court of Justice
Authors: --- --- ---
ISBN: 9782804400064 2804400069 Year: 2008 Volume: 6 Publisher: Bruxelles : De Boeck & Larcier,

Loading...
Export citation

Choose an application

Bookmark

Abstract

Keywords

Tax law --- European Union --- Direct taxation --- Taxation --- Impôt direct --- Droit fiscal --- Law and legislation --- Cases --- Droit --- Jurisprudence --- Court of Justice of the European Communities --- Income tax --- Politique fiscale --- Impôt --- impots directs --- jurisprudence --- cour de justice europeenne --- directe belastingen --- rechtspraak --- europees hof van justitie --- Impôt direct --- Personal income tax --- Taxable income --- Taxation of income --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Direct taxes --- Court of Justice of the European Communities. --- Cour de justice des communautés européennes --- Gerichtshof der Europäischen Gemeinschaften --- Corte di giustizia delle comunità europee --- Dikastērion tēs Europaikēs Oikonomikēs Koinotētos --- Hof van Justitie van de Europese Gemeenschappen --- Tribunal de Justicia de las Comunidades Europeas --- GHEG --- European Atomic Energy Community. --- European Economic Community. --- European Court of Justice --- Europäischer Gerichtshof --- Curtea de Justiție a Comunităților Europene --- Ōshū Shihō Saibansho --- G.H.E.G. --- Tribunal de Justiça das Comunidades Europeias --- Sud evropeĭskikh soobshchestv --- Avrupa Toplulukları Adalet Divanı --- Tribunal de Justiça das Comunidades --- Curia Communitatum Europaearum --- Eurōpaiko Dikastērio --- Dikastērio Eurōpaikōn Koinotētōn --- DEK --- EuGH --- ECJ --- D.E.K. --- Europejski Trybunał Sprawiedliwości --- ETS --- Dikastērio tōn Eurōpaikōn Koinotētōn --- CEJ --- European Union. --- European Coal and Steel Community. --- Court of Justice of the European Union --- Fiscal policy --- European Union countries --- Európai Bíróság --- Direct taxation - Law and legislation - European Union countries --- Income tax - Law and legislation - European Union countries --- Pays de l'Union européenne --- Arrêts de la cour de justice


Book
EU Tax Law – Direct Taxation 2022
Author:
ISBN: 9789087227906 Year: 2022 Publisher: Amsterdam IBFD

Loading...
Export citation

Choose an application

Bookmark

Abstract

This book is a handy reference tool for tax practitioners, judiciaries and tax administrations. Its structure allows quick and easy access to essential information and facilitates a better understanding of the direct tax issues of EU tax law.The 2022 edition of EU Tax Law – Direct Taxation provides a clear picture of the EU law norms that are relevant from the perspective of direct taxes. It explains how these norms are, and should be, interpreted and how they affect national tax laws and the tax treatment in EU Member States. The book describes the legal remedies available against tax treatment that is in conflict with EU law.

Keywords

Direct taxation --- Taxation --- Impôt direct --- Droit fiscal --- Law and legislation --- Droit --- international tax law --- corporation tax --- transfer pricing --- Transferpreis --- prezzi di trasferimento --- praghsáil aistrithe --- prezzar tat-trasferimenti --- transferkosten --- iekšējo cenu noteikšana --- трансферна цена --- pervedimo kainodara --- precio de transferencia --- överföringspris --- transferne cene --- πλασματική τιμολόγηση --- üleandehind --- transferové ceny --- custo de transferência --- cena transferowa --- transzferár --- цена на трансфер --- siirtohinta --- evaluarea prețului în vederea transferului --- prix de transfert --- cijena transfera --- çmime transferuese --- overførselsudgift --- účtování vnitropodnikových cen --- transfert prices --- transferní ceny --- tecnica dei prezzi di trasferimento --- вештачки трансфер на добивка --- iekšējo norēķinu izcenojumi --- trasferimento fittizio di utili --- precio de cesión --- трансфер на добивка --- átvitelre vonatkozó árképzés --- υπερτιμολόγηση --- transferna cijena --- nadhodnocování ceny transferu --- υποτιμολόγηση --- uzņēmuma peļņas nodoklis --- tatim mbi fitimin --- davek na dobiček pravnih oseb --- impôt sur les sociétés --- porez na dobit --- társasági adó --- vennootschapsbelasting --- imposto sobre as sociedades --- Unternehmenssteuer --- impozit corporativ --- корпоративен данок --- impuesto sobre sociedades --- daň z příjmů právnických osob --- ettevõtte tulumaks --- корпоративен данък --- podatek dochodowy od osób prawnych --- порез на добит привредних друштава --- yhtiövero --- daň z príjmov právnických osôb --- φόρος εταιρειών --- cáin chorparáide --- imposta sulle società --- bolagsskatt --- taxxa korporattiva --- pelno mokestis --- selskabsskat --- impuesto sobre la renta de las sociedades --- társasági jövedelemadó --- данок на профит --- įmonių pajamų mokestis --- impozit pe profit --- įmonių pelno mokestis --- voittovero --- skatt på bolagsinkomst --- profits tax --- peļņas nodoklis --- tatim mbi të ardhurat tregtare --- imposto sobre as pessoas coletivas --- daň z příjmů korporací --- impôt sur les bénéfices industriels et commerciaux --- impuesto de sociedades --- kasumimaks --- belasting op industriële en commerciële winst --- daň ze zisku podniků --- Steuer auf Einkommen aus Handel und Gewerbe --- Körperschaftssteuer --- imposta sugli utili industriali e commerciali --- yhtiötulovero --- imposta sul reddito delle persone giuridiche --- beskatning af juridiske personer --- daň zo zisku --- imposto sobre os lucros industriais e comerciais --- skat på indkomster i selskaber --- impozit al persoanelor juridice --- Steuer juristischer Personen --- φόρος νομικών προσώπων --- jogi személy adója --- corporate income tax --- ettevõttemaks --- impôt des personnes morales --- belasting van rechtspersoonlijkheden --- imposta sulle persone giuridiche --- IRPEG --- porez na dobit trgovačkih društava --- korporační daň --- beskattning av juridisk person --- daň z príjmov spoločnosti --- данок на правни лица --- nemzetközi adójog --- starptautisks nodokļu likums --- mezinárodní daňové právo --- dlí cánach idirnáisiúnta --- droit fiscal international --- diritto fiscale internazionale --- internationell skatterätt --- internationales Steuerrecht --- direito fiscal internacional --- tarptautinė mokesčių teisė --- dritt internazzjonali tat-taxxa --- międzynarodowe prawo podatkowe --- drept fiscal internațional --- међународно пореско право --- e drejta fiskale ndërkombëtare --- mednarodno davčno pravo --- rahvusvaheline maksuõigus --- международно данъчно право --- διεθνές φορολογικό δίκαιο --- Derecho fiscal internacional --- medzinárodné daňové právo --- internationaal fiscaal recht --- international skatteret --- kansainvälinen vero-oikeus --- međunarodno porezno pravo --- меѓународно даночно право --- европско даночно право --- меѓународно двојно оданочување


Book
Taxing the rich : a history of fiscal fairness in the United States and Europe
Authors: ---
ISBN: 0691165459 9780691165455 0691178291 9780691178295 Year: 2016 Publisher: New Jersey Princeton University Press

Loading...
Export citation

Choose an application

Bookmark

Abstract

"Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising--they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made"--Publisher's Web site.

Keywords

331.161.2 --- 336.203 --- Inégalité sociale --- Europe --- États-Unis --- Impôt sur la fortune --- Impôt direct --- Japon --- Income tax --- Rich people --- BPB1606 --- Wealth --- Affluence --- Distribution of wealth --- Fortunes --- Riches --- Business --- Economics --- Finance --- Capital --- Money --- Property --- Well-being --- Affluent people --- High income people --- Rich --- Rich, The --- Wealthy people --- Social classes --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Geschiedenis van de belastingen. --- progressieve, degressieve en proportionele belastingen. --- Sociale ongelijkheid --- Europa --- Verenigde Staten --- Vermogensbelasting --- Directe belasting --- Japan --- History. --- Taxation --- Economic conditions --- Taxes --- vermogensbelasting --- fiscale geschiedenis --- europa --- verenigde staten --- impot sur le capital --- histoire de la fiscalité --- europe --- états-unis --- Sociaal werk --- Duurzame ontwikkeling --- Япония --- Japán --- Ιαπωνία --- Japani --- Јапан --- Japāna --- Japonsko --- il-Ġappun --- Japonska --- Japón --- Japonia --- Giappone --- Jaapan --- Japão --- An tSeapáin --- Japonija --- Јапонија --- Japonské císařství --- Парламентарна Уставна Монархија Јапонија --- Nippon --- podatek bezpośredni --- neposredni porez --- tiesioginis mokestis --- direkt skatt --- imposto direto --- välitön vero --- директни даноци --- otsene maks --- priama daň --- directe belasting --- tiešais nodoklis --- direkte Steuer --- tatim i drejtpërdrejtë --- imposta diretta --- άμεσος φόρος --- impuesto directo --- taxxa diretta --- direkte skat --- direct tax --- пряк данък --- impozit direct --- közvetlen adó --- přímá daň --- neposredni davek --- непосредни порез --- непосредни даноци --- imposto directo --- izravni porez --- imposta patrimoniale --- daň z bohatstva --- данок на богатство --- порез на богатство --- daň z bohatství --- φόρος στην περιουσία --- magánszemélyt terhelő vagyonadó --- varallisuusvero --- impozit pe avere --- förmögenhetsskatt --- impuesto sobre el patrimonio --- gerovės mokestis --- taksë mbi pasurinë --- varandusemaks --- porez na bogatstvo --- wealth tax --- Besteuerung privaten Vermögens --- īpašuma nodoklis --- imposto sobre a fortuna --- podatek od bogactwa --- taxxa fuq il-ġid --- данък върху богатството --- formueskat --- davek od premoženja --- φόρος ακίνητης περιουσίας --- turto mokestis --- данок на лична капитална добивка --- die Vereinigte Staaten --- Stáit Aontaithe Mheiriceá --- Združene države --- United States --- Ηνωμένες Πολιτείες --- l-Istati Uniti --- Ameerika Ühendriigid --- Stati Uniti --- Shtetet e Bashkuara --- Estados Unidos --- Stany Zjednoczone --- Spojené státy --- Egyesült Államok --- Statele Unite --- Amerikas Savienotās Valstis --- Förenta staterna --- Сједињене Америчке Државе --- Jungtinės Valstijos --- Yhdysvallat --- Съединени щати --- Sjedinjene Američke Države --- Spojené štáty --- Соединети Американски Држави --- Amerikas Forenede Stater --- САД --- VS --- USA --- EE.UU. --- JAV --- Amerikas förenta stater --- l-Istati Uniti tal-Amerika --- los Estados Unidos de América --- ΗΠΑ --- Shtetet e Bashkuara të Amerikës --- SAD --- Verenigde Staten van Amerika --- Соединетите Држави --- Amerikai Egyesült Államok --- Stati Uniti d'America --- Statele Unite ale Americii --- Ηνωμένες Πολιτείες της Αμερικής --- SHBA --- United States of America --- Ühendriigid --- Ηνωμένες Πολιτείες Αμερικής --- EUA --- ASV --- États-Unis d'Amérique --- Združene države Amerike --- Stany Zjednoczone Ameryki --- САЩ --- Съединени американски щати --- SUA --- Yhdysvallat, USA --- Spojené státy americké --- U.S.A. --- Jungtinės Amerikos Valstijos --- Sjedinjene Države --- Estados Unidos da América --- De Forenede Stater --- Spojené státy severoamerické --- Amerikan yhdysvallat --- Spojené štáty americké --- die Vereinigte Staaten von Amerika --- US --- Eiropa --- Ευρώπη --- Ewropa --- Euroopa --- Eurooppa --- Европа --- Európa --- hEorpa --- Evropa --- țări europene --- Europese landen --- země Evropy --- Euroopa riigid --- evropské státy --- países europeus --- evropské země --- европски земји --- European countries --- europæiske lande --- ευρωπαϊκές χώρες --- país europeo --- Euroopan maat --- paesi europei --- nazioni europee --- európske krajiny --- país de Europa --- európai országok --- Europos šalys --- pays européens --- státy Evropy --- Europese staten --- vende europiane --- europäische Länder --- europeiska länder --- desigualdade social --- друштвена неједнакост --- inechitate socială --- social inequality --- sociálna nerovnosť --- pabarazi shoqërore --- desigualdad social --- društvena nejednakost --- sociale ongelijkheid --- socialna neenakost --- nierówność społeczna --- sociala skillnader --- social ulighed --- socialinė nelygybė --- yhteiskunnallinen eriarvoisuus --- disuguaglianza sociale --- inugwaljanza soċjali --- soziale Ungleichheit --- општествена нееднаквост --- sotsiaalne ebavõrdsus --- sociālā nevienlīdzība --- sociální nerovnost --- κοινωνική ανισότητα --- társadalmi egyenlőtlenség --- социално неравенство --- општествена хиерархија --- disparità sociale --- Geschiedenis van de belastingen --- progressieve, degressieve en proportionele belastingen --- History --- Taxation&delete& --- #SBIB:33H16 --- #SBIB:33H13 --- #SBIB:35H220 --- Graduated taxation --- Proportional taxation --- Taxation, Progressive --- Publieke financiën --- Economische politiek --- Financieel management bij de overheid: algemene werken --- Belasting --- fiscaliteit, kapitaal --- cáin dhíreach --- cáin rachmais --- Na Stáit Aontaithe --- An Eoraip --- éagothromaíocht shóisialta --- Inégalité sociale --- États-Unis --- Impôt sur la fortune --- Impôt direct

Listing 1 - 7 of 7
Sort by