From the consequences of the EU free movement rights - to the soft laws meant to put a halt to harmful tax competition. The seventh edition of European Tax Law
offers a cutting-edge analysis of the field surrounding tax law across Europe. It puts forward a thought-provoking discussion of the current EU tax rules, as well as of the EU Court’s case law in tax matters.
Previous editions were highly regarded as a staple overview of EU tax law among EU tax law for practitioners, policymakers, the judiciary and academics alike. With its updated legislation and case-law up to January 2018, this new edition maintains its unparalleled depth and clarity as the go-to reference book in the field. Tax Law topics
The first volume of ‘European Tax Law’ extensively covers topics revolving around procedural matters and the extent of judicial protection. The chapters explore:
1. The consequences of the EU free movement rights, the EU State aid prohibition, the EU Charter of Fundamental Rights
2. The general principles of EU law for national tax law, tax treaties, national (tax) procedure, State liability and relations with third States, as they appear from the case law of the Court of Justice of the EU
3. Secondary EU law in force and proposed on direct taxes (Parent-Subsidiary Directive, Tax Merger Directive, Interest and Royalties Directive, cross-border tax dispute settlement instruments, the Anti-Tax Avoidance Directive and the C(C)CTB proposal
4. The exchange of information and other administrative assistance in the assessment and recovery of taxes between the EU Member States
5. Soft Law on Harmful Tax Competition
European Tax Law Volume 1 - Studentedition
This highly regarded textbook introduces students to European tax law, shedding light on the implications of the EU Treaties and secondary EU law for national and bilateral tax law. It explores the EU Court’s case law in direct tax matters and the Union’s direct tax rules in force.
European Tax Law Volume 2
The second volume
of this book covers harmonization of indirect taxation, energy taxation and capital duty, as well as administrative cooperation in the field of indirect taxation.