Newsletter   Secure Checkout   View Cart (0 items)  
Search:    Welcome Guest! Save up to 30-40% on most items with our awesome everyday discounts!

Tax Avoidance and the EC Treaty Freedoms: A Study on the Limitations under European Law to the prevention of tax avoidance (EUCOTAX Series on European Taxation Series Set) [Hardcover]

By Dennis Weber (Author)
Our Price $ 244.40  
 
 
Item Number 189098  
Buy New $244.40
Quantity:
Available on the Internet only.

Item description for Tax Avoidance and the EC Treaty Freedoms: A Study on the Limitations under European Law to the prevention of tax avoidance (EUCOTAX Series on European Taxation Series Set) by Dennis Weber...

This unique book investigates the extent tot which a taxpayer may invoke the freedom of movement within the Community in order to avoid national direct taxes. A Member State's right to protect its taxing authority and tax jurisdiction may collide with a Union citizen's right to free movement under Community law. The author shows what at the national level is viewed as abuse may often be viewed from an EC law perspective as invoking the Treaty freedoms.

As his starting point, the author describes relevant Community law as it stands at present, whereby Member States are exclusively authorized to determine the types, tax bases, rates, and procedural aspects of direct taxes. He goes on to examine the possibilities offered by primary EC law to cross-border taxpayers who seek to avoid tax, basing his presentation on an in-depth analysis of the tax and non-tax case law of the Court of Justice of the European Communities. Among the issues raised in the course of the analysis are the following:

  • applicability of each of the freedoms of the citizen, of goods, of workers, of establishment, of services, and of capital;
  • tests entailed by Community law: the economic activity test, the artificiality test, and the substance test;
  • the extent to which holding and letterbox companies may invoke the freedom of movement; and
  • the fiscal cohesion justification.

    The author describes the implicit concept of avoidance that the Court apparently uses by examining its tax and non-tax decisions in avoidance-like cases, thus offering a valuable discussion of whether the anti-abuse doctrine development by the Court is a principle of Community law. In its thorough investigation of a major current manifestation of the emblematic conflict between state taxing authority and personal freedom, this thoughtful and well-researched analysis will be of great value to tax professionals, officials, and academics not only on Europe but wherever this fundamental problem in tax law applies.





Promise Angels is dedicated to bringing you great books at great prices. Whether you read for entertainment, to learn, or for literacy - you will find what you want at promiseangels.com!

Item Specifications...


Studio: Kluwer Law International
Pages   224
Est. Packaging Dimensions:   Length: 9.69" Width: 6.3" Height: 0.94"
Weight:   1.46 lbs.
Binding  Hardcover
Release Date   Aug 9, 2005
Publisher   Kluwer Law International
ISBN  9041124020  
ISBN13  9789041124029  


Availability  130 units.
Availability accurate as of Mar 23, 2017 02:20.
Usually ships within one to two business days from La Vergne, TN.
Orders shipping to an address other than a confirmed Credit Card / Paypal Billing address may incur and additional processing delay.


More About Dennis Weber


Register your artisan biography and upload your photo! Are You The Artisan or Author behind this product?
Improve our customers experience by registering for an Artisan Biography Center Homepage.



Product Categories

1Books > Subjects > Business & Investing > Industries & Professions > Accounting > Taxes > International Taxation
2Books > Subjects > Law > General
3Books > Subjects > Law > International Law
4Books > Subjects > Law > Taxation > Tax Law
5Books > Subjects > Law > Taxation
6Books > Subjects > Professional & Technical > Law > International Law
7Books > Subjects > Professional & Technical > Law > Taxation > General
8Books > Subjects > Professional & Technical > Law > Taxation



Reviews - What do customers think about Tax Avoidance and the EC Treaty Freedoms: A Study on the Limitations under European Law to the prevention of tax avoidance (EUCOTAX Series on European Taxation Series Set)?

Be the first to write a review about Tax Avoidance and the EC Treaty Freedoms: A Study on the Limitations under European Law to the prevention of tax avoidance (EUCOTAX Series on European Taxation Series Set)



Ask A Question or Provide Feedback regarding Tax Avoidance and the EC Treaty Freedoms: A Study on the Limitations under European Law to the prevention of tax avoidance (EUCOTAX Series on European Taxation Series Set)


Item Feedback and Product Questions
For immediate assistance call 888.395.0572 during the hours of 10am thru 8pm EST Monday thru Friday and a customer care representative will be happy to help you!

Help us continuously improve our service by reporting your feedback or questions below:

I have a question regarding this product
The information above is incorrect or conflicting
The page has misspellings or incorrect grammar
The page did not load correctly in my browser or created an error.

Email Address:
Anti Spam Question. To combat spammers we require that you answer a simple question.
What color is the sky?
Leave This Blank :
Do Not Change This Text :



Add This Product Widget To Your Website

Looking to add this information to your own website? Then use our Product Widget to allow you to display product information in a frame that is 120 pixels wide by 240 pixels high.

    Copy and paste the following HTML into your website and enjoy!



Order toll-free weekdays 10am thru 10pm EST by phone: 1-888-395-0572 (Lines are closed on holidays & weekends.)
Customer Service | My Account | Track My Orders | Return Policy | Request Free Catalog | Email Newsletter


Resources
Gift Certificates
RSS Feeds
Corporate
About Us
Contact Us
Policies
Terms Of Use
Privacy Policy