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European Tax Law Volume I: General Topics and Direct Taxation 9th ed

European Tax Law Volume I: General Topics and Direct Taxation 9th ed

Author: Sjoerd Douma; Otto Marres; Hein Vermeulen; Dennis Weber
Publisher: Kluwer Law International
ISBN: 9789403541457

Previous Edition ISBN: 9789403518664
Published In: October 2025
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 Full Edition of European Tax Law thoroughly covers European Tax Law up to January 2025. Its previous editions have been praised as the comprehensive book on EU tax law for practitioners, policy makers, the judiciary and academics. This new ninth edition builds upon the series legacy and will continue to be of immense value as a reference work. The title surpasses every other publication in its clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law.

Direct taxation:

This is the first volume of European Tax Law, covering a broad range of topics on direct taxation. The reader will gain insight into issues such as:

1. The far-reaching consequences of the EU free movement rights, the EU State aid prohibition, the EU Charter of Fundamental Rights, and the general principles of EU law for national tax law, tax treaties, national (tax) procedure, State liability, and relations with third States

2. 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, the Pillar 2 Directive, the FASTER Directive, the Foreign Subsidies Regulation and pending company tax proposals

3. (Automatic) exchange of information and other administrative assistance in the assessment and recovery of taxes between the EU Member States

4. Soft Law on Harmful Tax Competition

Preface

Overview

List of Abbreviations

PART 1 GENERAL EU LAW AND TAXATION

CHAPTER 1. Introduction

Peter Wattel

CHAPTER 2. Constitutional Foundations:

EU Tax Competences

Treaty Basis for Tax Integration

Sources and Enactment of EU Tax Law

Peter Wattel

CHAPTER 3. General EU Law Concepts and Tax Law

Peter Wattel

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

Pasquale Pistone

CHAPTER 5. Third States and External Tax Relations

Ana Paula Dourado and Peter Wattel

PART 2 INTEGRATION OF DIRECT TAXATION

CHAPTER 6. Conceptual Background of the CJEU Case Law in Direct Tax Matters

Peter Wattel and Dennis Weber

CHAPTER 7. Free Movement and Tax Base Integrity

Dennis Weber and Peter Wattel

CHAPTER 8. Division of Tax Jurisdiction

Double Tax Relief Mechanisms

Tax Treaty Issues

Peter Wattel

CHAPTER 9. Corporate Income Taxation

Peter Wattel

CHAPTER 10. Cross-Border Loss Relief

Georg Kofler

CHAPTER 11. Cross-Border Dividend Taxation

Peter Wattel

CHAPTER 12. Exit Taxes

Servaas van Thiel

CHAPTER 13. Individual Income Taxation

Peter Wattel

CHAPTER 14. EU inheritance and gift taxation

Vassilis Dafnomilis

CHAPTER 15. State Aid and Direct Taxation

Sjoerd Douma

PART 3 POSITIVE INTEGRATION OF CORPORATE TAXES

CHAPTER 16. The Parent-Subsidiary Directive

Peter Wattel

CHAPTER 17. The Tax Merger Directive

Peter Wattel

CHAPTER 18. The Interest and Royalties Directive

Peter Wattel

CHAPTER 19. The Anti-Tax-Avoidance Directive (ATAD)

Daniël Smit

CHAPTER 20. Tax Aspects of the European Economic Interest Grouping, the European Company and the European Cooperative Society

Peter Wattel

CHAPTER 21. The Settlement of Cross-Border Tax Disputes in the European Union

Pasquale Pistone

CHAPTER 22. The Pillar Two Directive

Daniël Smit

CHAPTER 23. Foreign Subsidies Regulation

Sjoerd Douma

CHAPTER 24. The FASTER Directive

Maarten de Wilde

CHAPTER 25. Company tax proposals and tax policy initiatives

Maarten de Wilde

CHAPTER 26. Harmful Tax Competition and the Code of Conduct for Business Taxation

Servaas van Thiel

PART 4 EXCHANGE OF INFORMATION AND RECOVERY ASSISTANCE

CHAPTER 27. Exchange of Information and Recovery Assistance: Background, History and Legal Basis

Sigrid Hemels

CHAPTER 28. The Directive on Administrative Cooperation

Sigrid Hemels

CHAPTER 29. Mandatory Disclosure: the Contribution of DAC6 to the Common EU System of Mutual Assistance in Tax Matters

Pasquale Pistone

CHAPTER 30. The Recovery Assistance Directive (RAD)

Pasquale Pistone

CHAPTER 31. Concurrence Rules

Sigrid Hemels

Index

Table of Cases

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