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State Aid Law and Business Taxation
. Ed(S): Richelle, Isabelle; Schon, Wolfgang; Traversa, Edoardo
€ 214.27
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Description for State Aid Law and Business Taxation
Hardback. Editor(s): Richelle, Isabelle; Schon, Wolfgang; Traversa, Edoardo. Series: MPI Studies in Tax Law and Public Finance. Num Pages: 290 pages, 2 black & white illustrations, 2 colour illustrations, 2 colour tables, biography. BIC Classification: KFFD1; LBBM. Category: (P) Professional & Vocational. Dimension: 167 x 242 x 25. Weight in Grams: 596.
This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States’ legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts’ jurisprudence on Art.107 TFEU the authors lay out fundamental issues – e.g. on legal concepts like “advantage”, “selectivity” and “discrimination” – and explore current problems – in particular policy and practice regarding “harmful” tax competition within the European Union. This includes the Member States’ Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation ... Read more
This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States’ legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts’ jurisprudence on Art.107 TFEU the authors lay out fundamental issues – e.g. on legal concepts like “advantage”, “selectivity” and “discrimination” – and explore current problems – in particular policy and practice regarding “harmful” tax competition within the European Union. This includes the Member States’ Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation ... Read more
Product Details
Format
Hardback
Publication date
2016
Publisher
Springer-Verlag Berlin and Heidelberg GmbH & Co. KG Germany
Number of pages
290
Condition
New
Series
MPI Studies in Tax Law and Public Finance
Number of Pages
282
Place of Publication
Berlin, Germany
ISBN
9783662530542
SKU
V9783662530542
Shipping Time
Usually ships in 15 to 20 working days
Ref
99-15
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