Benjamin Straßburger
Die Dogmatik der EU-Grundfreiheiten
Konkretisiert anhand des nationalen Rechts der Dividendenbesteuerung
[The Doctrine of Fundamental Freedoms in the European Union. Substantiated by the National Law of Dividend Taxation.]
2012. XIII, 281 pages. Published in German.
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Summary
The doctrine established by the European Court of Justice on the fundamental freedoms in the European Union is still lacking a foundation of clear and comprehensible principles. Based on this, Benjamin Straßburger develops a new basic approach to the legal standards of European law and establishes his own concepts for an effective doctrine. As a point of reference for this, he uses the law of dividend taxation.