Steuerliche Beihilfen Book by Malte Strueber - Bookswagon
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Steuerliche Beihilfen

Steuerliche Beihilfen


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About the Book

Die Arbeit untersucht die Beihilfekontrolle der Europäischen Kommission auf dem Gebiet der Beihilfen im Bereich der direkten Steuern. Dabei wird der Prüfungsmaßstab, wie er in den Leitlinien für steuerliche Beihilfen niedergelegt ist, anhand der Anwendungspraxis der Kommission einer kritischen Würdigung unterzogen. Der Aufbau der Arbeit orientiert sich an den Merkmalen des primärrechtlichen Beihilfetatbestands, um die Besonderheiten und Probleme jeweils im Kontext des betreffenden Tatbestandsmerkmals zusammen zu fassen. In die Betrachtung einbezogen werden Aspekte des mitgliedstaatlichen Steuerwettbewerbs und der Rechtsprechung des EuGH im Bereich der direkten Steuern.
About the Author: Der Autor: Malte Strüber, geboren 1972 in Berlin, absolvierte nach dem Jurastudium an der Freien Universität Berlin und nach einem Magisterstudium an der Universität Kapstadt das Referendariat in Berlin und Brüssel. Sowohl während des Referendariats als auch nach seiner Rechtsanwaltszulassung war er für eine Berliner Kanzlei auf dem Gebiet des europäischen Wirtschafts- und Wettbewerbsrechts mit Schwerpunkt Beihilferecht tätig. Seit 2004 ist der Autor bei einer Wirtschaftsprüfungsgesellschaft in Berlin angestellt und dort schwerpunktmäßig mit dem internationalen Steuerrecht befasst.


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Product Details
  • ISBN-13: 9783631547809
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 372
  • Series Title: Europaeische Hochschulschriften Recht
  • Sub Title: Eine Kritische Analyse Der Anwendung Des Beihilfeverbots Im Bereich Der Direkten Steuern
  • Width: 148 mm
  • ISBN-10: 3631547803
  • Publisher Date: 28 Dec 2005
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Weight: 750 gr


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