Volume 2 | Union law assessment of German inheritance tax law
- Brand: Brinkmann, Dr. Sebastian
- Availability: In stock
- SKU: 9783863761868
Although case law has been dealing with the conformity of German inheritance tax law with European law for twenty years, this topic is regularly overshadowed in the literature by the analysis of income tax law. The author therefore deals fundamentally with the compatibility of inheritance tax law with Union law...
Although case law has been dealing with the conformity of German inheritance tax law with European law for twenty years, this topic is regularly overshadowed in the literature by the analysis of income tax law. The author therefore deals fundamentally with the compatibility of inheritance tax law with Union law and the relevant provisions of the European treaties. The first part of the work deals with the general requirements of European law that the legislator has to observe in inheritance tax law. The author focuses in particular on the fundamental freedoms and the European ban on state aid. In the second part of the dissertation, selected provisions of inheritance tax law are examined with regard to their violation of Union law and recommendations for action are given for an arrangement that conforms with European law.
- Title: Union law assessment of German inheritance tax law
- Author: Dr. Sebastian Brinkmann
- Series: Series of publications on corporate, tax and insolvency law
- Edition: 1st edition
- Band: 2
- Publisher: Dr. Jan Niklas Bittermann, Dr. Johannes Lau, Dr. Sebastian Brinkmann
- Published: 1st edition 19.10.2016
- Subject: Law
- Product Type: Book (Hardcover)
- Product type: Dissertation
- Language: German
- Binding: Softcover (paperback)
- Dimensions: 21.0 x 14.8 cm (DIN A5)
- Scope: 267 pages
- Condition: New (shrink-wrapped in foil)
- Keywords: Right to apply, preferential treatment for business assets, state aid law, inheritance tax, erga-omnes effect, conformity with European law, violation of European law, family home, family foundations, allowances, non-profit tax exemptions, hunters, free movement of capital, Mattner, freedom of establishment, Scheunemann, debt deduction, unlimited tax liability, Welte, equalization of gains
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