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Nadja Braun Binder

Rechtsangleichung in der EU im Bereich der direkten Steuern

Analyse der Handlungsformen unter besonderer Berücksichtigung des Soft Law
[Legal Approximation in Direct Taxation within the European Union. Analyses of Types of Action with Special Regard to Soft Law.]
2017. XVIII, 254 pages.
Jus Publicum (JusPubl) 266
DOI 10.1628/978-3-16-155283-0
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Summary
Nadja Braun Binder examines the types of action used to approximate legislation in the field of direct taxation within the European Union. She includes - inter alia - directives, European Court of Justice rulings, and state aid procedures as well as soft law instruments, and points out correlations between the various types of harmonisation.

Jus Publicum (JusPubl)