Introduction to European Tax Law on Direct Taxation
Introduction to European Tax Law on Direct Taxation
Seventh edition
This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. For students, it should also be useful for experienced international tax specialists with little knowledge of European law, European law specialists who need to understand the foundations of European tax law.
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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 also be useful 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. This book should also help academics without a legal background to approach the technical issues raised by European Union tax law.
This edition contains selected relevant information available as of 30 June 2022. It retains all of the features and tools contained in the previous editions (including the final charts, which our readers very much appreciate). In this edition we have also included a list of relevant documents and a selection of reference textbooks on European tax law in five languages, which we found of potential interest to our readers.
Preface 7th edition ............................................................................................... V
List of Authors ..................................................................................................... VII
List of Abbreviations ........................................................................................... XI
Documents ........................................................................................................... XVII
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 ............ 39
Ivan Lazarov
Chapter 3 – The Relevance of the Fundamental Freedoms for
Direct Taxation .................................................................................................... 65
Alexandra Miladinovic
Chapter 4 – The State Aid Provisions of the TFEU in Tax Matters ............. 109
Mario Tenore
Chapter 5 – The Parent-Subsidiary Directive ................................................. 149
Matthias Hofstätter/Daniela Hohenwarter-Mayr
Chapter 6 – The Merger Directive .................................................................... 175
Dimitar Hristov
Chapter 7 – The Interest and Royalties Directive ........................................... 199
Stephanie Zolles/Valentin Bendlinger
Chapter 8 – The Anti-Tax Avoidance Directive ............................................. 221
Karoline Spies/Viktoria Wöhrer
Chapter 9 – Mutual Assistance in Direct Tax Matters ................................... 243
Jean-Philippe Van West
Chapter 10 – The EU Arbitration Convention and Dispute Resolution
Directive ................................................................................................................ 291
Table of CJEU Case Law ..................................................................................... 309
Index ...................................................................................................................... 311