Procedural Rules in Tax Law in the Context of European Union and Domestic Law

Procedural Rules in Tax Law in the Context of European Union and Domestic Law

by Michael Lang, Pasquale Pistone

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This timely work seeks to identify the differences between the domestic procedural rules and principles of an array of EU and non-EU countries and analyse them in the context of European Union law requirements. Specific attention is paid to the impact of State aid rules on procedural law in tax matters, on constitutional law requirements as well as tax treaty law issues.

Since customs law is already harmonized in the form of the Community Customs Code, it serves as a starting point to examine the extent to which harmonized procedural law is possible. Harmonized procedural law is also discussed in the context of a possible future Common Consolidated Corporate Tax Base as well as an EU tax levied at the European Union level.

Product Details

ISBN-13: 9789041142481
Publisher: Wolters Kluwer Law & Business
Publication date: 10/29/2010
Sold by: Barnes & Noble
Format: NOOK Book
Pages: 752
File size: 2 MB

Table of Contents

Preface. List of Contributors. Part I. General Part. Community Customs Law: An Example of Balancing Harmonization and Procedural Autonomy of Member States. Part II. National Reports. Austria. Belgium. Czech Republic. Denmark. Estonia. Finland. France. Germany. Hungary. Italy. Netherlands. Norway. Poland. Romania. Russian Federation. Slovakia. Slovenia. Spain. Switzerland. United Kingdom. Annex. Questionnaire: Procedural Rules in Tax Law in the Context of Community Law and Domestic Law.

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