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Zakaz dyskryminacji w sferze podatków bezpośrednich w prawie podatkowym Wspólnoty Europejskiej
Adam Zalasiński
出版
C.H. Beck
, 2006
ISBN
8374830174
9788374830171
URL
http://books.google.com.hk/books?id=B-uqAAAACAAJ&hl=&source=gbs_api
註釋
Commercial edition of the thesis defended in 2005 at the University of Torun. This theoretical monograph deals with general principles and the notion of discrimination in direct tax matters, and with how the prohibition of discrimination is embedded into international and EC law and case law. Furthermore, it discusses methods of interpreting discriminatory cases including a set up of criteria thereto, and introduces mitigating circumstances in non-equal treatment of taxpayers.
