Constitutional Foundations: EU Tax Competences; Treaty Basis for Tax Integration; Sources and Enactment of EU Tax Law

Rita Szudoczky; Dennis Weber

Constitutional Foundations: EU Tax Competences; Treaty Basis for Tax Integration; Sources and Enactment of EU Tax Law

Rita Szudoczky
, Dennis Weber

Institute for Austrian and International Tax Law

Publication: Chapter in book/Conference proceeding › Chapter in edited volume

Original language	English
Title of host publication	Terra/Wattel European Tax Law
Subtitle of host publication	General Topics and Direct Texation
Editors	Sjoerd Douma, Otto Marres, Hein Vermeulen, Dennis Weber
Place of Publication	Deventer
Publisher	Wolters Kluwer Law & Business
Chapter	2
Pages	9-23
Volume	1
Edition	8th student edition
ISBN (Print)	9789013169157
Publication status	Published - 2022

Publication series

Series	Fed fiscale studieserie
Volume	29

Austrian Classification of Fields of Science and Technology (ÖFOS)

505022 Tax law
505003 European law

Cite this

Szudoczky, Rita ; Weber, Dennis. / Constitutional Foundations : EU Tax Competences; Treaty Basis for Tax Integration; Sources and Enactment of EU Tax Law. Terra/Wattel European Tax Law: General Topics and Direct Texation. editor / Sjoerd Douma ; Otto Marres ; Hein Vermeulen ; Dennis Weber. Vol. 1 8th student edition . ed. Deventer : Wolters Kluwer Law & Business, 2022. pp. 9-23 (Fed fiscale studieserie, Vol. 29).

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Szudoczky, R & Weber, D 2022, Constitutional Foundations: EU Tax Competences; Treaty Basis for Tax Integration; Sources and Enactment of EU Tax Law. in S Douma, O Marres, H Vermeulen & D Weber (eds), Terra/Wattel European Tax Law: General Topics and Direct Texation. 8th student edition edn, vol. 1, Wolters Kluwer Law & Business, Deventer, Fed fiscale studieserie, vol. 29, pp. 9-23.

Constitutional Foundations: EU Tax Competences; Treaty Basis for Tax Integration; Sources and Enactment of EU Tax Law. / Szudoczky, Rita; Weber, Dennis.
Terra/Wattel European Tax Law: General Topics and Direct Texation. ed. / Sjoerd Douma; Otto Marres; Hein Vermeulen; Dennis Weber. Vol. 1 8th student edition . ed. Deventer: Wolters Kluwer Law & Business, 2022. p. 9-23 (Fed fiscale studieserie, Vol. 29).

Publication: Chapter in book/Conference proceeding › Chapter in edited volume

TY - CHAP

T1 - Constitutional Foundations

T2 - EU Tax Competences; Treaty Basis for Tax Integration; Sources and Enactment of EU Tax Law

AU - Szudoczky, Rita

AU - Weber, Dennis

PY - 2022

Y1 - 2022

M3 - Chapter in edited volume

SN - 9789013169157

VL - 1

T3 - Fed fiscale studieserie

SP - 9

EP - 23

BT - Terra/Wattel European Tax Law

A2 - Douma, Sjoerd

A2 - Marres, Otto

A2 - Vermeulen, Hein

A2 - Weber, Dennis

PB - Wolters Kluwer Law & Business

CY - Deventer

ER -

Szudoczky R, Weber D. Constitutional Foundations: EU Tax Competences; Treaty Basis for Tax Integration; Sources and Enactment of EU Tax Law. In Douma S, Marres O, Vermeulen H, Weber D, editors, Terra/Wattel European Tax Law: General Topics and Direct Texation. 8th student edition ed. Vol. 1. Deventer: Wolters Kluwer Law & Business. 2022. p. 9-23. (Fed fiscale studieserie, Vol. 29).