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Price: £27.95/€35.00/$54.95        ISBN: 978 1904905 86 8

Direct taxation is still within the competence of the Member States. However, European law has become increasingly influential in this area as well. Most provisions of European law are directly applicable. They thus have an immediate impact on taxpayers and tax authorities when applying domestic tax law.

This book will serve as an introduction to European direct taxation for both students and practitioners. However, we hope that this book will also be of assistance to experts in European law who have so far considered tax law (and in particular direct taxation) as too technical a domain, as well as to tax law experts who have so far been not familiar with the problems of compatibility with European law. Our intention was not to focus on a specific national tax system. Therefore, we hope that students and practitioners throughout Europe (and outside Europe as well) will find this book helpful.

This book is the result of a joint project that has been conducted at the Institute for Austrian and International Tax Law (WU) in Vienna. All authors are part of the research team of the Institute.

Contents

I.       The Sources of EC Law Relevant for Direct Taxation                     
          Łukasz Adamczyk

II.      The Relevance of the Fundamental Freedoms for Direct Taxation  
          Vanessa E. Metzler

III.     The State Aid Provisions of the EC Treaty in Tax Matters             
          Marie-Ann Mamut

IV.     The Parent-Subsidiary Directive                                                      
          Mario Tenore

V.      The Merger Directive                                                                       
          Matthias Hofstätter / Daniela Hohenwarter

VI.     The Interest and Royalty Directive                                                  
          Dimitar Hristov

VII.   The Savings Directive                                                                      
          Sabine Heidenbauer

VIII.  The Directives on the Mutual Assistance in the Assessment and     
in the Recovery of Tax Claims in the Field of Direct Taxation
Michael Schilcher

IX.     The EC Arbitration Convention                                                      
          Patrick Plansky

Edited by:

Michael Lang, Pasquale Pistone, Josef Schuch and Claus Staringer

Publication: August 2008    

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