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CJEU Case Law in Direct Taxation: Territoriality and Fundamental Freedoms
1. Aufl. 2023
ISBN: 978-3-7073-4717-3
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CJEU Case Law in Direct Taxation: Territoriality and Fundamental Freedoms (1. Auflage)
S. XIIIList of Abbreviations
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Art, Arts | article, articles |
ATAD | Anti-Tax-Avoidance Directive |
BEPS | Base Erosion and Profit Shifting |
BGBl | Bundesgesetzblatt |
CCCTB | Common Consolidated Corporate Tax Base |
CJEU | Court of Justice of the European Union |
CFC | Controlled-Foreign-Company |
DAC | Directive on Administrative Co-operation |
DTC | Double Taxation Convention |
EEC | European Economic Community |
ed, eds | editor, editors |
e.g. | exempli gratia |
et seq, seqq | et sequens, et sequentes/sequentia |
EU | European Union |
fn | footnote |
ICJ | International Court of Justice |
i.a. | inter alia |
i.e. | id est |
m.no. | margin number |
OECD | Organisation for Economic Co-operation and Development |
para, paras | paragraph, paragraphs |
PCIJ | Permanent Court of International Justice |
PE | permanent establishment |
PSD | Parent-Subsidiary Directive |
RGBl | Reichsgesetzblatt |
TEC | Treaty establishing the European Community |
TEU | Treaty on the European Union |
TFEU | Treaty on the Functioning of the European Union |
UCITS | Undertakings for Collective Investment in Transferable Securities |
UK | United Kingdom of Great Britain and Northern Ireland |
VAT | Value Added Tax |
VCLT | Vienna Convention on the Law of Treaties |