This book provides clear guidance on what constitutes State Aid in the area of tax law. It clearly explains the situations in which beneficial tax provisions for the taxpayer - e.g., lower tax rates for certain industries or for certain economic zones, advantageous depreciation rules, or exemptions - can be declared void by the European Commission. The difficult controlling concept of 'selectivity' of an aid is dealt with extensively. Drawing on familiarity with the practice of the Commiss...

Rechtssicher argumentieren! Das Handbuch Arzthaftungsrecht erschließt systematisch die Besonderheiten des Arzthaftungsrechts auf der Basis des Patientenrechtegesetzes. Orientiert an der Praxisrelevanz erläutern erfahrene Praktiker umfassend die materiellrechtlichen und verfahrensrechtlichen Grundlagen und geben wertvolle Hinweise zum Mandatsmanagement auf Patienten- und auf Arztseite von Mandatsannahme bis -beendigung. 90 % der Haftungsfälle werden in außergerichtlichen Verfahren abgeschlo...

Zelfregulatie: Hoe je de waardevolle vaardigheid verwerft om op lange termijn en betrouwbaar voor je eigen innerlijke balans te zorgen Heb je vaak woede-uitbarstingen waar je achteraf spijt van hebt? Of heb je moeite om je gevoelens toe te laten en vlucht je liever voor conflicten? Heb je de neiging tot dwangmatig gedrag of laat je je graag afleiden van ongemakkelijke waarheden? Wat het ook is, jouw zelfregulatie is misschien niet op zijn best – maar gelukkig hoeft dat niet zo te blijven! ...

Agriculture is the product of a complex mixture of behavioural, biophysical and market drivers. Understanding how these factors interact to produce crops and livestock for food has been the focus of economic investigation for many years. The advent of optimisation algorithms and the exponential growth in computing technology has allowed significant growth in mathematical modelling of the dynamics of agricultural systems. The complexity of approaches has grown in parallel with the availabil...

A Global Overview of International Tax Disputes on DTCThis book is a unique publication that provides a global overview of international tax disputes in respect of double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 37 most important tax treaty cases that were decided around the world in 2021. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted fo...

Basic knowledge of European Tax LawThis concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be usef...

A Global Overview of International Tax Disputes on DTCThis book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided around the world in 2018. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for appl...

CJEU – The most important cases in the field of direct TaxationA great number of cases pending before the Court of Justice of the European Union (CJEU) concern the fundamental freedoms and direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is still in the driver's seat in the area of direct taxation. All judgements and pending cases, therefore, have to b...

The most important and recent judgments of the CJEUConsidering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union.This book analyses ...

The most important and recent judgments of the CJEUConsidering the ever increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is actually applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union.This book anal...

A Global Overview of International Tax Disputes on DTCThis book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided around the world in 2016. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for appl...

Basic knowledge of European Tax LawThis concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be usef...