Summary
Samenvatting Europees Belastingrecht
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Deze samenvatting is gemaakt voor het tentamen van Europees Belastingrecht. Deze samenvatting kan gebruikt worden voor de studie Finance Tax & Advice van de HvA.
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By: sterree1 • 10 months ago
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2022Samenvatting Europees
Belastingrecht
COLLEGEJAAR 2022 – 2023: BLOK 1
, Inhoudsopgave
Week 1.......................................................................................................................................................... 2
Europese Unie in het algemeen............................................................................................................................2
Historie van de Europese Unie.............................................................................................................................2
Organen binnen de Europese Unie.......................................................................................................................3
Week 2 en 3................................................................................................................................................... 5
Europese Unie en de belastingen................................................................................................................... 5
Verdragsvrijheden................................................................................................................................................5
Beslisschema HvJ EU bij mogelijke schending van een vedragsvrijheid..............................................................7
Week 5.......................................................................................................................................................... 9
Secundair EU-recht...............................................................................................................................................9
Belangrijke richtlijnen ten aanzien van de directe belastingen...........................................................................9
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