The structure and organization of EU law in the field of direct taxes.

This book researches the complex functional subsystem of EU law in the field of direct taxes that has emerged from the many decisions of the Court of Justice of the European Union. Although some regard this form of European control as an undemocratic attack on national sovereignty, this book finds t...

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Bibliographic Details
Call Number:Libro Electrónico
Main Author: Schaper, M.G.H
Format: eBook
Language:Inglés
Published: Amsterdam IBFD 2013.
Series:IBFD Doctoral Series vol. 27
Subjects:
Direct taxation > Law and legislation > European Union countries.
EU law.
ECJ case law.
direct tax.
fundamental freedoms.
Parent-Subsidiary Directive.
Merger Directive.
justification.
dividend withholding tax.
proportionality.
Direct taxation > Law and legislation
European Union countries
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