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Литература:

  1. Захаров, а.С. Налоговое право ес: актуальные проблемы функционирования единой системы: монография / а.С. Захаров. – м.: Волтерс Клувер, 2010. – 672 с.

  2. Право Европейского Союза : учебник для вузов / С. Ю. Кашкин, Е. А. Чегринец, А. С. Линников, А. В. Карпов, П. А. Калиниченко. - 3-е изд., дополненное и переработанное. - Москва: Юрайт, 2010. – С. 634 − 653.

  3. Schilcher, M. The Directives on the Mutual Assistance in the Assessment and in the Recovery of Tax Claims in the Field of Direct Taxation / Michael Schilcher // Introduction to European Tax Law on Direct Taxation; Ed: M. Lang, P. Pistone, J. Schuch. – Wien: Lind, 2008. – P. 163 – 174.

  4. Plansky, P. The EC Arbitration Convention / Patrick Plansky // Introduction to European Tax Law on Direct Taxation; Ed: M. Lang, P. Pistone, J. Schuch. – Wien: Lind, 2008. – P. 175 − 184.

  5. Merzler, V. The Relevance of the Fundamental Freedoms for Direct Taxation// Introduction to European Tax Law on Direct Taxation; Ed: M. Lang, P. Pistone, J. Schuch. – Wien: Lind, 2008. – P. 60.

  6. Terra, B. European Tax Law / B. Terra, P. Wattel. – Fifth edition. – Netherlands: Kluwer Law International, 2008. – P. 661 − 712.

  1. Code of conduct for the effective implementation of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises // OJ. – 2006. – C 176. – P. 8 – 12.

  2. Commission Regulation (EC) No 1925/2004 of 29 October 2004 laying down detailed rules for implementing certain provisions of Council Regulation (EC) No 1798/2003 concerning administrative cooperation in the field of value-added tax // OJ. – 2004. – L 331. – P. 13 – 22.

  3. Convention on Mutual Administrative Assistance in Tax Matters, Strasburg, 25.01.1988 // Council of Europe [Electronic resource]. – 2010. Mode of access: http://conventions.coe.int/treaty/en/Treaties/Html/127.htm – Date of access: 26.02.2010.

  4. Council Directive 2003/93/EC of 15 October 2003 amending Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation // OJ. – 2003. – L 264. – P. 23 – 24.

  5. Council Directive 2004/106/EC of 16 November 2004 amending Directives 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums and 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products // OJ. – 2004. – L 359. – P. 30 – 31.

  6. Council Directive 2004/56/EC of 21 April 2004 amending Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums // OJ. – 2004. – L 127. – P. 70 – 72.

  7. Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures // EUR–Lex [Electronic resource]. – 2010. – Mode of access: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CONSLEG:1976L0308:20010718:EN:PDF – Date of access: 26.02.2010.

  8. Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation // OJ. – 1977. – C 336. – P. 15 – 20.

  9. Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation // OJ. – 1977. – C 336. – P. 15 – 20.

  10. Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation // OJ. – 1977. – C 336. – P. 15 – 20.

  11. Council Directive 79/1070/EEC of 6 December 1979 amending Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation // OJ. – 1979. – L 331. – P. 8 – 9.

  12. Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products // OJ. – 1992. – L 76. – P. 1 – 23.

  13. Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92 // OJ. – 2003. – L 264. – P. 1 – 11.

  14. Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax and repealing Regulation (EEC) No 218/92 // OJ. – 2003. – L 264. – P. 1 – 21.

  15. Council Regulation (EC) No 2073/2004 of 16 November 2004 on administrative cooperation in the field of escise duties // OJ. – 2004. – L 359. – P. 1 – 10.

  16. Council Regulation (EC) No 2073/2004 of 16 November 2004 on administrative cooperation in the field of escise duties // OJ. – 2004. – L 359. – P. 1 – 10.

  17. Council Regulation (EEC) No 3330/91 of 7 November 1991 on the statistics relating to the trading of goods between Member States // OJ. – 1991. – L 316. – P. 1 – 16.

  18. Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT) // OJ. – 1992. – L 24. – P. 1 – 10.

  19. Model Tax Convention on Income and on Capital: Condensed Version, 22 July 2010/ OECD Committee on Fiscal Affairs // OECD library [Electronic resource]. – 2010. – Mode of access: http://www.oecd-ilibrary.org/docserver/download/fulltext/2310081e.pdf/ – Date of access: 20.08.2010.

  20. Regulation (EC) No 222/2009 of the European Parliament and of the Council of 11 March 2009 amending Regulation (EC) No 638/2004 on Community statistics relating to the trading of goods between Member States // OJ. – 2009. – L 87. – P. 160 – 163.

  21. Regulation (EC) No 638/2004 of the European Parliament and of the Council of 31 March 2004 on Community statistics relating to the trading of goods between Member States and repealing Council Regulation (EEC) No 3330/91// OJ. – 2004. – L 102. – P. 1 – 12.

  22. Revised Code of Conduct for the effective implementation of the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises // OJ. – 2009. – C 322. – P. 1 – 10.

  23. Консолидированная версия Директивы 77/799/EEC о взаимной помощи в определении размера налогов в области прямого налогообложения // EUR–Lex [Electronic resource]. – 2010. – Mode of access: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CONSLEG:1977L0799:20070101:EN:PDF – Date of access: 26.02.2010.

  24. Модельная конвенция ОЭСР в отношении налогов на доходы и капитал // Российский налоговый портал [Электронный ресурс]. – 2010. – Режим доступа: http://www.taxpravo.ru/legislation/int/article38431611974468146688481215525363#st19 .– Дата доступа: 26.02.2010.