EU Tax Law and Policy in the 21st Century

Taxation › Europe

EU Tax Law and Policy in the 21st Century

Edited by Werner Haslehner · Georg Kofler · Alexander Rust
Kluwer Law International October 2017

Specifications

ISBN-13
9789041188151
Publisher
Kluwer Law International
Publication
October 2017
Format
Hardback , 440 pages
Jurisdiction
European Union ? Countri(es) for reference only

Details

EU Tax Law and Policy in the 21st Century provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. Major changes in EU tax law demand an analysis of not just the current state of the field but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts.

What’s in this book:

Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as:

  • non-discrimination;
  • state aid rules;
  • fundamental freedoms;
  • discretionary power of national tax authorities;
  • tax competition in the internal market;
  • cross-border exchange of tax information;
  • corporate tax harmonization;
  • EU and Member States’ external relations; and
  • the limits of judicial authority in tax policy.

How this will help you:

This book guides through the maze of many hundreds of cases in EU tax law to find the relevant outcome for concrete tax questions. As an authoritative, detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book is a welcome addition to the collection available to tax practitioners dealing with European tax matters, as well as to interested policymakers and academics.

Table of Contents

Editors

Contributors

Preface and Acknowledgements

PART I Fundamental Freedoms and Tax Law

Chapter 1 The CJEU and the Internal Market Concept in Direct Taxation

Eric C.C.M. Kemmeren

Chapter 2 Equality and Non-discrimination in European Tax Law

Alexander Rust

PART II State Aid and Tax Law

Chapter 3 A Proposed Framework to Review Tax Rulings under State-Aid Rules

Pierpaolo Rossi-Maccanico

Chapter 4 Fiscal Aid: Recent Trends and Relationship to Fundamental Freedoms

Andreas Bartosch

Chapter 5 Discretionary Power of Tax Authorities as a State Aid Problem

Michael Lang & Alexander Zeiler

Chapter 6 State-Aid Policy and the Fight Against Harmful Tax Competition in the Internal Market: Tax Policy in Disguise?

Edoardo Traversa & Pierre M. Sabbadini

PART III Fundamental Rights and Tax Law

Chapter 7 An Enhanced Relationship Between Taxpayers and Tax Authorities: A Taxpayer Charter of Rights and the European Taxpayers’ Code

Piergiorgio Valente

Chapter 8 Taxation at the Crossroads of Fundamental Rights and Fundamental Freedoms in the EU

Werner Haslehner

Chapter 9 Cross-Border Exchange of Tax Information and Fundamental Rights

Fatima Chaouche & Werner Haslehner

PART IV EU Tax Law and External Relations

Chapter 10 The Influence of EU Tax Law on the EU Member States’ External Relations

Daniel S. Smit

Chapter 11 An EU Policy for the Future of International Tax Law

Gianluigi Bizioli

PART V Continuing Harmonization in EU Tax Law

Chapter 12 Does EU Tax Policy Require a New Treaty?

Frans Vanistendael

Chapter 13 Recent EU Initiatives in Direct and Indirect Taxation

Georg Kofler & Michael Tumpel

Chapter 14 Corporate Tax Harmonization: C(C)CTB 2.0?

Katarina Köszeghy

PART VI EU Tax Policy and the Courts

Chapter 15 Limits of Judicial Authority in Tax Policy

Serge Schroeder

Chapter 16 The Economic Effects of EU Tax Jurisprudence

Rita de la Feria & Clemens Fuest

Table of CJEU Cases

Index

 
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