Introduction to European Tax Law: Direct Taxation

Introduction to European Tax Law: Direct Taxation

Fifth edition

This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. The authors also consider that this book can be useful to academics without a legal background in order to approach the technical issues raised by European Union tax law.

Significant tax developments have unfolded in recent years in the areas of both primary and secondary EU law. Besides the significant advances in the interpretation of the fundamental freedoms and State aid, we have witnessed an increase in the relevance of case law on EU fundamental rights and the issuance of directives in the fields of mutual assistance, anti-tax avoidance and dispute settlement. This fifth edition considers all such changes, without losing its traditional concise approach to the analysis of the relevant issues.

 

Category: Europe, Tax
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This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. The authors also consider that this book can be useful to academics without a legal background in order to approach the technical issues raised by European Union tax law.

Significant tax developments have unfolded in recent years in the areas of both primary and secondary EU law. Besides the significant advances in the interpretation of the fundamental freedoms and State aid, we have witnessed an increase in the relevance of case law on EU fundamental rights and the issuance of directives in the fields of mutual assistance, anti-tax avoidance and dispute settlement. This fifth edition considers all such changes, without losing its traditional concise approach to the analysis of the relevant issues.

 

Michael Lang, professor and head of the Institute for Austrian and International Tax Law, WU

Pasquale Pistone, Jean Monnet ad Personam professor at the Institute for Austrian and International Tax Law, WU and associate professor at the University of Salerno

Josef Schuch, professor at the Institute for Austrian and International Tax Law, WU

Claus Staringer, professor at the Institute for Austrian and International Tax Law, WU

This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. The authors also consider that this book can be useful to academics without a legal background in order to approach the technical issues raised by European Union tax law.

Significant tax developments have unfolded in recent years in the areas of both primary and secondary EU law. Besides the significant advances in the interpretation of the fundamental freedoms and State aid, we have witnessed an increase in the relevance of case law on EU fundamental rights and the issuance of directives in the fields of mutual assistance, anti-tax avoidance and dispute settlement. This fifth edition considers all such changes, without losing its traditional concise approach to the analysis of the relevant issues.

 

Preface  5th edition ............................................................................................... V

List of Authors ..................................................................................................... XIII

List of Abbreviations ........................................................................................... XV

Łukasz Adamczyk/Alicja Majdańska

Chapter 1 – The Sources of EU Law Relevant for Direct Taxation ........................... 1

Pasquale Pistone/Rita Szudoczky

Chapter 2 – Coordination of Tax Laws and Tax Policies in the EU ......................... 35

Ivan Lazarov

Chapter 3 – The Relevance of the Fundamental Freedoms for Direct Taxation ..... 61

Alexandra Miladinovic

Chapter 4 – The State Aid Provisions of the TFEU in Tax Matters ....................... 103

Mario Tenore

Chapter 5 – The Parent-Subsidiary Directive ....................................................... 143

Matthias Hofstätter/Daniela Hohenwarter-Mayr

Chapter 6 – The Merger Directive ....................................................................... 169

Dimitar Hristov

Chapter 7 – The Interest and Royalties Directive ................................................. 197

Sriram Govind/Stephanie Zolles

Chapter 8 – The Anti-Tax Avoidance Directive .................................................... 217

Michael Schilcher/Karoline Spies/Sabine Zirngast

Chapter 9 – Mutual Assistance in Direct Tax Matters ........................................... 255

Jean-Philippe Van West/Christiane Zöhrer

Chapter 10 – The EU Arbitration Convention and Directive ...................... .........311

Table of CJEU Case Law ....................................................................................... 333

Table of Equivalences ..........................................................................................363

Index ....................................................................................................................365

Imprint
Spiramus Press
Publisher
Spiramus Press
Language
English
Product Format
Paperback
Dimensions
221 x 155
Publication Date
28 Sep 2018
Country of Manufacture
GB
Number of Pages
392
ISBN
9781910151686
Edition
5
Product Format
PDF
Dimensions
221 x 155
Publication Date
19 Sep 2018
Country of Manufacture
GB
Number of Pages
392
ISBN
9781910151693
Edition
5