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Das Werk erlautert anschaulich und praxisnah die wichtigsten Regelungen im Europaischen Steuerrecht. Additional Product Features Author s. Show more Show less. No ratings or reviews yet. Best-selling in Non-Fiction Books See all. Save on Non-Fiction Books Trending price is based on prices over last 90 days. Create This Book by Moriah Elizabeth. Greene, Ross W. You may also like. Paperback Textbooks. Paperback Atlases. Paperback Atlases in English. Finally, it states that, since 1 September , those plans must observe the limit values of the directive.

According to Paragraph 47, in the version in force when the action was brought, if those determinations indicate that the atmospheric pollutions are creating effects harmful to the environment or if such effects are to be expected in the whole of the exposed zone or in a part thereof, those competent authorities must draw up a plan for the protection of the air for that zone. As stated above, the Law on protection against pollution does not specify the threshold beyond which effects on the environment may be found to be harmful.

The technical circular "air" imposes obligations on the administrative authorities only in the event of well-defined acts and in respect of specified plant. There are, therefore, no general and mandatory rules under which the administrative authorities are required to adopt measures in all the cases where the limit values of the directive are likely to be exceeded.

The Court has consistently held that the subject-matter of an action brought under Article of the Treaty is the Commission' s reasoned opinion and that, even when the default has been remedied after the time-limit prescribed by the second paragraph of that article has expired, there is still an interest in pursuing the action in order to establish the basis of liability which a Member State may incur as a result of its default towards other Member States, the Community or private parties.

Since the Federal Republic of Germany has failed in its submissions it must be ordered to pay the costs. This site uses cookies to improve your browsing experience. Would you like to keep them? Accept Refuse. Skip to main content. This document is an excerpt from the EUR-Lex website. EU case law Case law Digital reports Directory of case law. Quick search. Need more search options? Use the Advanced search. Help Print this page. Expand all Collapse all. Title and reference. Languages and formats available. Multilingual display. Authentic language. Authentic language: German.

Miscellaneous information. Relationship between documents. Measures adopted by the Community institutions - Directives - Implementation by the Member States - Transposition of a directive without legislative action - Conditions - Existence of a general legal context guaranteeing the full application of the directive - Inadequacy of a practice conforming to the requirements of the directive EEC Treaty, third para. Action for failure to fulfil obligations - Subject-matter of the action - Determination by the reasoned opinion - Period allowed to a Member State - Subsequent termination of the infringement - Interest in continuing the action - Possible liability of the Member State EEC Treaty, Art.

Kapteyn, Judges, Advocate General: J. Mischo, Registrar: D. The absence of a general mandatory rule 10 Paragraph 3 of the Law on protection against pollution defines effects harmful to the environment as being "nuisances which, because of their magnitude or their duration, are likely to give rise to dangers, substantial disadvantages or substantial nuisances for the environment or the neighbourhood". Picker, J. Wilhelm eds. In: Vogel, K. In: Juristenzeitung, , p. In: Forster, K. Grundewald, M.

Lutter, J. Semler eds. In: Betriebs-Berater, , p. In: Deutsche Steuerzeitung, , p.

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In: Schmidt, K. Ulmer eds. In: Klein, F. Stihl, F. Wassermeyer eds. In: Budde, W. Moxter, K. Offerhaus eds. Wettern with annotation. In: Internationales Steuerrecht, , Nr. In: Lehner, M. In: Hommelhoff, P. Lutter, W. Odersky, H. Wiedemann eds. Berlin, Walter de Gruyter, , p. In: Neue Juristische Wochenschrift, , p. Offerhaus, H. In: Umsatzsteuer-Rundschau, , p.

In: Goerdeler, R. Hommelhoff, M. In: Woerner, L. In: Deutsch-Deutsche-Rechtszeitschrift, , Nr. Juli, p. In: Umsatzsteuer-Rundschau Seite 1 ff , , p. Podiumsdiskussion, Vereinigung der Bayerischen Wirtschaft e. Taxation in the digitalised economy - which way forward? Steuerliche Entwicklungen im Kontext der Globalisierung, Impuls, Wirtschaft im Umbruch - wie sieht eine erfolgreiche deutsche Wirtschaftspolitik im Jahrhundert aus? Maarten J. Wissenschaftliche Jahrestagung der Stiftung Prof. Steuerrechtliche Jahrestagung Unternehmen , 1. Steuerrechtliche Jahrestagung Unternehmen , 3.

Wissenschaft braucht Gesellschaft - Wie geht es weiter nach dem March for Science? Seminar im Schwerpunktbereich 4 Seminar geblockt am Seminar geblockt am An Institute of the Max Planck Society. Caroline Heber PD Dr. Marco Lamandini, Ph. In: ZGR, , p. In: DStZ, , Nr. In: Intertax, , Volume 46 , Nr. Cheltenham, Edward Elgar, , p. In: Focus, , Nr. Zimmermann Hrsg. In: MaxPlanckForschung, , Nr. New York, New York University, , p. Band 6. Heidelberg, Springer Science, , p.

Heidelberg, Springer Science, p. North Hampton, Edward Elgar, , p. In: Betriebs-Berater 22, , p. Show all Hide.

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Lectures: Carlo Garbarino, University Bocconi. Wolfgang Schilling Symposion. Is the world economy headed towards a new round of global tax competition? Masterclass, European University Institute. AGN Europe Conference Kernfragen der Unternehmensbesteuerung - Wissenschaftliches Symposium aus Anlass des Geburtstages von Prof. Steuerrechtliche Jahresarbeitstagung Unternehmen , 1.

Steuerrechtliche Jahresarbeitstagung Unternehmen , 3. Jahrestagung der Deutschen Steuerjuristischen Gesellschaft e. Steuerrechtliche Jahresarbeitstagung , 1. Steuerrechtliche Jahresarbeitstagung , 3. Karl-Peter Winters, Verlag Dr. John Avery Jones, Geburtstag von Professor Dr. Jahrestagung der Deutschen Steuerjuristischen Gesellschaft, Podiumsdiskussion, "Deutschland hat Zukunft! Generalthema, Deutscher Steuerberatertag, Deutsches Steuerberaterinstitut e.

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Quo Vadis? Location Berlin Deutscher Steuerberatertag Location Berlin Steuerrechtliche Jahresarbeitstagung Location Wiesbaden Geburtstag von Klaus Hopt Location Berlin Hertie School of Governance Location Berlin The David R. Geburtstag von Karsten Schmidt Location Bonn Deutscher Steuerberatertag Location Dresden Courses: Carlo Garbarino, Bocconi University.

BEPS 2. Fiscal Aid within the EU. Informal Seminar together with Prof. Internationales Steuerrecht - Entwicklungen im Ausland. EU-Steuerpolitik - Aufgaben aus bayerischer Sicht. Wie komponieren Juristen ihre Texte? International experiences and future perspectives on taxation and digitalised economy. Karsten Schmidt und die ZHR. Steuerpolitik im sich wandelnden internationalen Umfeld.

Der Konzern im Unionsrecht. Die Zukunft des deutschen Konzernrechts, Steuern im globalen und digitalen Zeitalter. Steuern und Sozialleistungen im Europa von Morgen. Taxation and Democracy. Der digitale Kapitalismus und seine fiskalischen Folgen. Digitalisation and the Future of Profit Taxation. Die Internationalisierung des internationalen Steuerrechts. Rechtsschutz in Steuersachen. Die internationale Besteuerung der digitalen Wirtschaft.

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Value Creation and Economic Substance. European perspective - the unraveling of consensus? Demokratieprinzip und Steuern. EU Tax Policy - a tax lawyer's view. The Multilateral Instrument.

Corporate Regulation and Corporate Ethics. The Future of International Tax. Materielle Gestaltungsschwerpunkte. Deutschland im internationalen Wettbewerb der Steuerstandorte. Corporate tax developments in Europe and their potential implications for Australia. The Future of Corporate Tax. Alternative Models for International Tax Policy. Tax Transparency: The Fundamentals. State Aid and Taxation.

Allard Hall, Peter A. The European Commission vs. Alpha: labor is the new capital. Principles for reform. Bruchlinien der Besteuerung der Kapitalgesellschaft und ihrer Gesellschafter. Grundrechtsschutz gegen den demokratischen Steuerstaat.

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Regulation and Taxation of the Financial Markets. State Aid Law and Business Taxation: selected issues. Tax Citizenship. Free Movement of Capital and Freedom of Establishment.


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International Taxation of Risk. International Competition and German Tax Policy. Die Zukunft des Unternehmens- und Internationalen Steuerrechts. International Taxation of Risk Shifting. Risk and Taxation - the Legal View.

Die Funktion des Unternehmenssteuerrechts im Einkommensteuerrecht. Erneuerung des Steuerrechts, International Competitiveness of Tax Systems. Leitideen des Steuerrechts. Welcoming Address. Return, risks and rents: how to tax international business income. Transfer Pricing and Integration Benefits. Taxing Multinationals in Europe. From Global Networks to Global Science? International Allocation of the Corporate Tax Base.

Grenzen der Durchsetzbarkeit des Rechts. Perspektiven der Unternehmensbesteuerung. Haarmann Steuerkonferenz , Corporate Governance und Steuern.