home
sign in
my orders
my e-books
my trolley
my account
contact
keyword
isbn13
author
title
| can't find it |
Tell us the title, author
and / or ISBN number
*
Any other details such as author,
ISBN, title or genre. Please be specific
What is your email address?
*
Not a valid email address
| browse books |
Textbooks
books
antiques & collectibles
architecture
art
biography & autobiography
body, mind & spirit
business & economics
comics & graphic novels
computers
cooking
crafts & hobbies
drama
education
family & relationships
fiction
foreign language study
games
gardening
health & fitness
history
house & home
humor
juvenile fiction
juvenile nonfiction
language arts & disciplines
law
literary collections
literary criticism
mathematics
medical
music
nature
non-classifiable
performing arts
pets
philosophy
photography
poetry
political science
psychology
reference
religion
science
self-help
social science
sports & recreation
study aids
technology
transportation
travel
true crime
books
| book details |
Der erbschaftsteuerliche Verschonungsabschlag im Europaeischen Beihilferecht: Zugleich eine Rechtsprechungsanalyse zu beihilfeverdaechtigen Steuerverguenstigungen
Edited by
Thomas Fetzer
, By (author)
Tobias Böser
| on special |
normal price: R 2 554.95
Price: R 2 426.95
| add to trolley |
processing...
| book description |
Die Beihilferelevanz von nationalen Steuervergünstigungen ist aktueller denn je. Auch der Verschonungsabschlag des § 13a ErbStG steht im Verdacht bestimmte Unternehmen - jedenfalls mittelbar - zu begünstigen. Daher widmet sich die Arbeit im Kern der Frage, ob die Steuerbefreiung für Betriebsvermögen nach §§ 13a, 13b ErbStG gegen das Europäische Beihilfeverbot aus Art. 107 Abs. 1 AEUV verstößt. Der Autor beschäftigt sich insbesondere mit der Identifikation des begünstigten Unternehmens sowie der Selektivität des Verschonungsabschlags. Ebenso analysiert er die Entscheidung der Europäischen Kommission zur Sanierungsklausel und die beihilferechtlichen Urteile des Europäischen Gerichtshofs zu § 8c Abs. 1a KStG und § 6a GrEStG.
| product details |
Normally shipped |
This title will be printed on demand for your order. Delivery will be 6 weeks or less.
Publisher |
Peter Lang AG
Published date |
13 Apr 2022
Language |
German
Format |
Hardback
Pages |
394
Dimensions |
0 x 0 x 0mm (L x W x H)
Weight |
0g
ISBN |
978-3-6318-6847-8
Readership Age |
BISAC |
law / jurisprudence
| other options |
Normally shipped |
Available from overseas. Usually dispatched in 14 days
Readership Age |
Normal Price |
R 3 753.95
Price |
R 3 566.95
| on special |
| add to trolley |
processing...
| back |
| your trolley |
To view the items in your trolley please sign in.
| sign in |
| specials |
The Order of Time
Carlo Rovelli
Paperback / softback
224 pages
was: R 295.95
now: R 265.95
Available from overseas. Usually dispatched in 3 to 6 weeks
Originally published in Italian: L'ordine del tempo (Milan: Adelphi Edizioni, 2017).
| more |
| add to trolley |
processing...
The Coming Wave: AI, Power and Our Future
Mustafa Suleyman
Paperback / softback
352 pages
was: R 295.95
now: R 265.95
Stock is usually dispatched in 6-12 days from date of order
| more |
| add to trolley |
processing...
Helgoland: The Strange and Beautiful Story of Quantum Physics
Carlo Rovelli
Paperback / softback
208 pages
was: R 295.95
now: R 265.95
Available from overseas. Usually dispatched in 3 to 6 weeks
| more |
| add to trolley |
processing...
Copyright 2025
|
terms and conditions
