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| Link zu diesem Datensatz | https://d-nb.info/1366139526 |
| Art des Inhalts | Konferenzschrift |
| Titel | Abuse of Law in European Taxation / edited by Isabelle Richelle, Wolfgang Schön, Edoardo Traversa |
| Person(en) |
Richelle, Isabelle (Herausgeber) Schön, Wolfgang (Herausgeber) Traversa, Edoardo (Herausgeber) |
| Organisation(en) | SpringerLink (Online service) (Sonstige) |
| Ausgabe | 1st ed. 2025 |
| Verlag | Cham : Springer Nature Switzerland, Imprint: Springer |
| Zeitliche Einordnung | Erscheinungsdatum: 2025 |
| Umfang/Format | Online-Ressource, XI, 256 p. 3 illus. : online resource. |
| Andere Ausgabe(n) |
Printed edition:: ISBN: 978-3-031-87011-8 Printed edition:: ISBN: 978-3-031-87013-2 Printed edition:: ISBN: 978-3-031-87014-9 |
| Inhalt | Philip Baker – Fighting Tax Avoidance and Aggressive Tax Planning -- Christine Osterloh-Konrad – What is GAAR? a Comparative Approach -- Yves Melin/Jesse De Bruyn/Line Hammoud – Abuse of Law under European Customs Law -- Caroline Heber – Abuse of Law in VAT -- Edoardo Traversa – Fighting Artificial Transactions under the Fundamental Freedoms -- Adolfo Martin Jimenez – Fighting Artificial Entities and Residence under the Fundamental Freedoms and the Unshell-Directive -- Luc de Broe – The Jurisprudence of the CJEU on the GAARs in the Parent/Subsidiary Directive and the Interest/Royalty Directive -- Isabelle Richelle – The Jurisprudence of the CJEU on the GAAR in the Merger Directive -- Aitor Navarro – Implementation and Interpretation of Art. 6 ATAD -- Georg Kofler – The Impact of Pillar 2 on the Notion of Abuse in International Taxation -- Wolfgang Schön – Non-Recognition of Abusive and Fraudulent Transactions – a General Principle of European Law |
| Persistent Identifier |
URN: urn:nbn:de:101:1-2505200410220.722947838409 DOI: 10.1007/978-3-031-87012-5 |
| URL | https://doi.org/10.1007/978-3-031-87012-5 |
| ISBN/Einband/Preis | 978-3-031-87012-5 |
| Sprache(n) | Englisch (eng) |
| Beziehungen | MPI Studies in Tax Law and Public Finance ; 12 |
| Sachgruppe(n) | 340 Recht |
| Online-Zugriff | Archivobjekt öffnen |
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