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Internal market neutrality
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- 3 apr. 2019
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- Bestelcode 9789012404341
The European Union (EU) comprises an internal market without
borders. For direct tax purposes, however, the effective
non-existence of borders is questionable. After all, the Court of
Justice of the EU continuously judges that direct tax matters are
still a concern for the individual Member States, even though the
Member States do have to consider fundamental freedoms. In direct
tax matters the concept of the internal market hence reflects the
co-existence of individual Member States interests instead of a
regular internal market without (tax) boundaries. The research
explores whether a real internal tax market could actually be
established under the current acquis communautaire.
In other words, if we would take the internal market as the
starting point instead of a single Member State, would that affect
direct tax provisions in a way that a more neutral solution would
be possible within the EU internal market? This could result in a
more neutral tax position for individual taxpayers with
cross-border activities. Subsequently, the established principle of
internal market neutrality is tested against different tax
provisions. Firstly, the current position of the Court of Justice
of the EU is summarized, followed by a research on how the answer
would have been if the principle of internal market neutrality had
been considered. Finally, several EU Directives in the field of
direct taxation are tested against the principle of internal market
neutrality as well.
Dr J.J.A.M. (Jasper) Korving (1979) studied International and European Public Law (2002) and Tax Law (2005) at Tilburg University. He joined Deloitte in 2002 and currently works for Deloittes Tax Research Department in Rotterdam. Since 2014, he is also working for Maastricht University. He publishes regularly, mainly on EU law related topics, in Dutch and international magazines.
Dr J.J.A.M. (Jasper) Korving (1979) studied International and European Public Law (2002) and Tax Law (2005) at Tilburg University. He joined Deloitte in 2002 and currently works for Deloittes Tax Research Department in Rotterdam. Since 2014, he is also working for Maastricht University. He publishes regularly, mainly on EU law related topics, in Dutch and international magazines.
Bestelcode | 9789012404341 |
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Producttype | Boek |
Aantal pagina’s | 440 |
Bestelvorm | Losse verkoop |
Subtitel | Proefschrift Jasper Korving |
Book Type | W-boek |
Levertijd | voor 12.00 uur besteld, morgen verzonden. |
Beschikbaarheid | Leverbaar |
Publication date (product detail) | 3 apr. 2019 |
NUR code | 826 |
Name of series | Fiscaal Wetenschappelijke Reeks |
Authors | Dr J.J.A.M. Korving |
Edition | 2019 |