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Daniela Heinemann & Dietrich Kellersmann
Europäische Unternehmensbesteuerung I [PDF ebook]
Europarecht – Grundfreiheiten – Beihilfeproblematik

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Portada de Daniela Heinemann & Dietrich Kellersmann: Europäische Unternehmensbesteuerung I (PDF)

Das Europarecht wirkt in nahezu alle Bereiche des täglichen Lebens hinein. Davon bleibt auch das Steuerrecht nicht verschont. Einwirkungen erfolgen dabei auf verschiedenen Wegen, so über Verordnungen und Richtlinien, über die Gewährleistung von Grundfreiheiten für Gemeinschaftsbürger, die Beihilfekontrolle der Kommission und faktisch über den Wettbewerb der Steuersysteme. Ohne Kenntnis von Voraussetzungen und Konsequenzen dieser Einwirkungen lässt sich heute kein Steuerrecht mehr betreiben. Am Beispiel der Unternehmensbesteuerung werden die europarechtlichen Grundlagen und Konsequenzen dieses Prozesses, seine bisherigen Resultate und weiteren Aufgaben dargestellt und einer ersten Analyse der ökonomischen Auswirkungen unterzogen.

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Idioma Alemán ● Formato PDF ● ISBN 9783834944023 ● Editorial Springer Fachmedien Wiesbaden ● Publicado 2013 ● Descargable 3 veces ● Divisa EUR ● ID 6356674 ● Protección de copia Adobe DRM

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