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. 272 pages. Price for libraries
from €198.00
from €198.00
including VAT
For further information and orders, please contact our sales team.
Summary
Authors/Editors
Reviews
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.