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European Tax Law 7th Edition Volume I: General Topics and Direct Taxation

European Tax Law 7th Edition Volume I: General Topics and Direct Taxation

Author: Peter Wattel; Hein Vermeulen; Otto Marres
Publisher: Kluwer Law International
ISBN: 9789403505831

Previous Edition ISBN: 9789041138781
Published In: December 2018
Format: Hardback
Jurisdiction: Netherlands ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

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The seventh edition of this two-volume set brings a comprehensive and systematic survey of European tax law up to January 2018.

It provides a state of the art clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. From the consequences of the EU free movement rights - to the soft law 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 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.

List of Abbreviations

Part 1: General EU law and Taxation

Chapter 1. Introduction

Chapter 2. Constitutional Foundations: EU Tax Competences; Treaty Basis for Tax Integration; Sources and Enactment of EU Tax Law

Chapter 3. General EU Law Concepts and Tax Law

Chapter 4. The EU Charter of Fundamental Rights, General Principles of EU Law and Taxation

Chapter 5. Third States and External Tax Relations

Part 2: Integration of Direct Taxation

2A. Harmonization of Corporate Income Taxation

Chapter 6. The Parent-Subsidiary Directive

Chapter 7. The Tax Merger Directive

Chapter 8. The Settlement of Cross-Border Tax Disputes in the European Union