cam a22 4 4500 569308046 CHVBK 20200122090238.0 190726s2019 ne |||||| 10 |eng d 978-94-035-0354-7 hbk. 94-035-0343-2 (IDSBB)007058006 (NEBIS)011422690 (OCoLC)1078995354 SzZuIDS BS/BE B464 ger rda eng KJE7105 .T56 2019 340 15 343.2404 23 PP 8080 rvk PS 3940 rvk Time and tax issues in international, EU, and constitutional law edited by Werner Haslehner, Georg Kofler, Alexander Rust Alphen aan den Rijn Wolters Kluwer [2019] xx, 301 Seiten EUCOTAX series on European taxation volume 62 62 (IDSBB)001946761 358573149 Derived from a conference organized by the ATOZ Chair for European and International Taxation at the University of Luxembourg. Includes bibliographical references and index '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. Europäische Union (DE-588)5098525-5 gnd Internationales Recht (DE-588)4027447-0 gnd Recht (DE-588)4048737-4 gnd Taxation eclas Fiscal law eclas Application of laws eclas EU/EC Treaties eclas Droit fiscal eclas Application des lois eclas UE/CE Traités eclas Frist (DE-588)4134394-3 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd Steuerrecht (DE-588)4116614-0 gnd Stichtag (DE-588)4196240-0 gnd Taxation Law and legislation European Union countries Taxation Law and legislation European Union countries Time (Law) Internationales Steuerrecht (DE-588)4027451-2 gnd Konferenzschrift Luxemburg 2017 gnd-content Aufsatzsammlung gnd-content Haslehner Werner C. (DE-588)1203155212 Herausgeber edt Kofler Georg 1977- (DE-588)121130320 Herausgeber edt Rust Alexander 1973- (DE-588)133882233 Herausgeber edt zbzmon201907f rauc zbzswk201907g bruu idszbz Z2 IDSBB 490 0- EUCOTAX series on European taxation volume 62 62 (IDSBB)001946761 358573149 IDSBB 700 1- Haslehner Werner C. (DE-588)1203155212 Herausgeber edt IDSBB 700 1- Kofler Georg 1977- (DE-588)121130320 Herausgeber edt IDSBB 700 1- Rust Alexander 1973- (DE-588)133882233 Herausgeber edt NEBIS 490 0- Eucotax series on European taxation volume 62 62 (NEBIS)004482447 157605124 NEBIS 700 1- Haslehner Werner Herausgeber edt NEBIS 700 1- Kofler Georg 1977- (DE-588)121130320 Herausgeber edt SWISSBIB 555505960 BK020800 XK020000 XK020000 BK020000 XK020000 XK020000 NEBIS Z01 Z01 02 2019 A 28657 NEBIS ZAD50 EBI01 Z01 https://opac.nebis.ch/objects/pdf03/z01_978-94-035-0354-7_01.pdf Titelblatt und Inhaltsverzeichnis VIEW pdf IDSBB B464 B464 464SM IST A. 40. 47. 62 NELB4641901