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Europische Unternehmensbesteuerung II

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Springer Nature
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N/A
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GTIN
9783658021887
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New
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Das Europarecht wirkt in nahezu alle Bereiche des tglichen Lebens hinein. Davon bleibt auch das Steuerrecht nicht verschont. Einwirkungen erfolgen unter anderem ber Verordnungen und Richtlinien, die Gewhrleistung von Grundfreiheiten fr Unionsbrger, die Beihilfekontrolle der Kommission und faktisch ber den Wettbewerb der Steuersysteme. Ohne Kenntnis dieser Einwirkungen lsst sich heute kein Steuerrecht mehr betreiben. Am Beispiel der direkten Unternehmensbesteuerung werden die europarechtlichen Grundlagen und Konsequenzen dieses Prozesses, seine bisherigen Resultate und weiteren Aufgaben dargestellt und einer Analyse der konomischen Auswirkungen unterzogen. Der vorliegende Band II behandelt die Harmonisierung der direkten Unternehmensbesteuerung.

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