ISBN9789403503547 (hardcover : acidfree paper)
9403503548
著者・編者edited by Werner Haslehner, Georg Kofler, Alexander Rust.
資料の内容に関する注記Time and Tax: Issues in International, EU, and Constitutional Law' provides a definitive analysis of the key questions concerning the passage of time in tax treaty application. Time is a crucial dimension in the application of any law. In tax law, however, where an environment characterized by rapid change on the national, European, and international levels complicates the provision of accurate legal advice, timing is particularly sensitive. This book is the first to analyse the relationship between time and three key areas of tax: treaties, EU law, and constitutional law issues, such as legal certainty and individual rights. It provides a thorough guidance on the relevance of time when applying EU fundamental-freedom law to domestic direct tax law.
書誌注記Includes bibliographical references and index.