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Verhaeltnis Des Europaeischen Steuerrechts Zum Europaeischen Gesellschaftsrecht

Verhaeltnis Des Europaeischen Steuerrechts Zum Europaeischen Gesellschaftsrecht

          
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About the Book

Das Gesellschafts- und Steuerrecht der EU-Mitgliedstaaten wird in zunehmendem Maße durch das Europäische Recht geprägt, wobei sich der Rechtsprechung des Europäischen Gerichtshofs bislang keine klaren Grundaussagen betreffend das Verhältnis beider Rechtsgebiete zueinander entnehmen lassen. Die Arbeit versucht einen Ansatz zur Lösung der in diesem Zusammenhang auftretenden widerstreitenden Interessen der Marktteilnehmer nach einer ungehinderten grenzüberschreitenden gesellschaftsrechtlichen Mobilität einerseits und dem Interesse der Mitgliedstaaten an einer sachgerechten Berücksichtigung ihrer territorial begrenzten Steuerhoheiten andererseits aufzuzeigen. Dabei kommt der Verfasser zu dem Ergebnis, dass die bestehende Interessenkollision unter Berücksichtigung der jeweiligen Aufgaben und Zielsetzungen des Gesellschafts- und des Steuerrechts zu einem ausgewogenen Ausgleich gebracht werden kann und legt dar, dass der deutsche Gesetzgeber im Begriff ist, einen solchen Ansatz zur Schaffung eines europarechtskonformen Gesellschaftsrechts sowie Steuerrechts umzusetzen.


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Product Details
  • ISBN-13: 9783631582732
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 282
  • Series Title: Europaeische Hochschulschriften Recht
  • Weight: 3995 gr
  • ISBN-10: 3631582730
  • Publisher Date: 20 Oct 2008
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Width: 148 mm


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Verhaeltnis Des Europaeischen Steuerrechts Zum Europaeischen Gesellschaftsrecht
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Verhaeltnis Des Europaeischen Steuerrechts Zum Europaeischen Gesellschaftsrecht
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