EUの税法(第7版・学生向け簡略版)第1巻
Terra/Wattel - European Tax Law
Volume I (Student edition)
Wattel, Peter J.
Vermeulen, Hein
Marres, Otto
- 出版社:Kluwer Law International
- 出版年月:2018年 11月
- ISBN:9789403505909
- 装丁:HRD
-
装丁について
- 言語:ENG
- 版次:7TH
- 巻数・ページ数:574 p.
- DDC分類:343
- 内容紹介:
-
This 2-volume set brings a comprehensive and systematic survey of European Tax Law up to January 2018. This first volume covers the consequences of the EU free movement rights, secondary EU law on direct taxes, the exchange of information in the assessment and recovery of taxes, soft law on harmful tax competition and procedural matters and the extent of judicial protection. The upcoming second volume will cover harmonization of indirect taxation, energy taxation and capital duty, as well as administrative cooperation in the field of indirect taxation.