LEADER 01403nam 2200433 450 001 9910480530603321 005 20201102103038.0 010 $a84-1324-305-X 035 $a(CKB)4100000009585127 035 $a(MiAaPQ)EBC6484015 035 $a(Au-PeEL)EBL6484015 035 $a(OCoLC)1125189197 035 $a(MiAaPQ)EBC6771479 035 $a(EXLCZ)994100000009585127 100 $a20201029d2018 uy 0 101 0 $aspa 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 13$aEl delito del rapto en la historia del derecho castellano /$fYolanda Quesada Morillas 210 1$aMadrid :$cDykinson, S.L.,$d2018. 215 $a1 online resource (348 pages) 300 $aEste trabajo es el resultado de la tesis doctoral de la autora defendida en la Facultad de Derecho de la Universidad de Granada en junio de 2014. 311 $a84-9148-463-9 320 $aBibliografi?a: pa?ginas 297-346. 606 $aRapto$zCastilla (Reino) 606 $aAbduction 608 $aLibros electronicos. 615 4$aRapto 615 0$aAbduction. 676 $a345.4604 700 $aQuesada Morillas$b Yolanda$0852330 801 0$bFINmELB 801 1$bFINmELB 906 $aBOOK 912 $a9910480530603321 996 $aEl delito del rapto en la historia del derecho castellano$92200063 997 $aUNINA LEADER 03686nam 2200589Ia 450 001 9910739446503321 005 20200520144314.0 010 $a3-642-34919-6 024 7 $a10.1007/978-3-642-34919-5 035 $a(CKB)2550000001045637 035 $a(EBL)1206067 035 $a(SSID)ssj0000878439 035 $a(PQKBManifestationID)11532598 035 $a(PQKBTitleCode)TC0000878439 035 $a(PQKBWorkID)10814045 035 $a(PQKB)11164185 035 $a(DE-He213)978-3-642-34919-5 035 $a(MiAaPQ)EBC1206067 035 $a(PPN)169138410 035 $a(EXLCZ)992550000001045637 100 $a20130320d2013 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aAllocating taxing powers within the European Union /$fIsabelle Richelle, Wolfgang Schon, Edoardo Traversa (editors) 205 $a1st ed. 2013. 210 $aHeidelberg ;$aNew York $cSpringer$dc2013 215 $a1 online resource (220 p.) 225 1 $aMPI studies in tax law and public finance,$x2196-0011 ;$vv.2 300 $aDescription based upon print version of record. 311 $a3-642-43637-4 311 $a3-642-34918-8 327 $aA.G. Prats: Revisiting "Schumacker": Source, Residence and Citizenshipin the ECJ Case Low on Direct Taxation -- M. Greggi: Revisiting "Schumacker": The Role of Limited Tax Liability in EU Law -- D. Gutmann: How to avoid Double Taxation in the European Union?- W. Schön: Transfer Pricing, the Arm's Length Standard and European Union Law -- I. Richelle: Cross-Border Loss Compensation: State and Critique of the Judicature -- T. Hackemann: Group Taxation in the European Union -- V.R. Almendral: Tax Avoidance, the "Balanced Allocation of Taxing Powers" and the Arm's Length Standard: and odd Threesome in Need of Clarification -- E. Traversa, B. Vintras: The Territoriality of Tax Incentives within the Single Market -- E. Reimer: Taxation - an Area without Mutual Recognition? 330 $aThe contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation ? ability-to-pay, source and residence, abuse of law, arm?s length standard ? with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation. The overarching goal is to flesh out the extent to which a substantive ?allocation of taxing powers? within the European Union is on its way to a convincing overall framework and to stretch the discussion ?beyond discrimination?.  . 410 0$aMPI studies in tax law and public finance ;$vv.2. 606 $aTaxation$zEuropean Union countries 606 $aFinance, Public$zEuropean Union countries 615 0$aTaxation 615 0$aFinance, Public 676 $a343.2404 701 $aRichelle$b Isabelle$01758250 701 $aSchon$b Wolfgang$cProf.$01758251 701 $aTraversa$b Edoardo$01758252 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910739446503321 996 $aAllocating taxing powers within the European Union$94196397 997 $aUNINA