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European Tax Law 7th Edition Volume I: General Topics and Direct Taxation (Abridged Student Edition)

European Tax Law 7th Edition Volume I: General Topics and Direct Taxation (Abridged Student Edition)

Author: Peter Wattel; Hein Vermeulen; Otto Marres
Publisher: Kluwer Law International
ISBN: 9789403505909

Previous Edition ISBN: 9789041138774
Published In: December 2018
Format: Paperback
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.

This first volume of European Tax Law extensively covers:-

1. The 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, as they appear from the case law of the Court of justice of the EU
2. Secondary EU law in force and proposed on direct taxes: the Parent-Subsidiary Directive, the Tax Merger Directive, the Interest and Royalties Directive, cross-border tax dispute settlement instruments, the Anti-Tax Avoidance Directive and the C(C)CTB proposal
3. The 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
5. Procedural matters and the extent of judicial protection

Preface

Overview

List of abbreviations

PART 1

General EU law and Taxation

CHAPTER 1

Introduction

Peter J. Wattel

CHAPTER 2

Constitutional Foundations: EU Tax Competences; Legal Basis for Tax Integration; Sources and Enactment of EU Tax Law

Rita Szudoczky and Dennis Weber

CHAPTER 3

General EU Law Concepts and Tax Law

Peter J. 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

Update and Elaboration by Ana Paula Dourado and Peter Wattel

PART 2

Integration of Direct Taxation

Part 2A Harmonization of Corporate Income Taxation

CHAPTER 6

The Parent-Subsidiary Directive

Update by Otto Marres

CHAPTER 7

The Tax Merger Directive

Update by Frederik Boulogne

CHAPTER 8

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

Pasquale Pistone

CHAPTER 9

Tax Aspects of the European Economic Interest Grouping (EEIG) and the European Company (SE)

Not included in this student edition

CHAPTER 10

The Interest and Royalty Directive

Update by Axel Cordewener

CHAPTER 11

A Common Consolidated Corporate Tax Base (C(C)CTB)

Jan van de Streek

CHAPTER 12

The Anti-Tax-Avoidance Directive (ATAD)

Daniël Smit

Part 2B Exchange of Information and Recovery Assistance

CHAPTER 13

Administrative Cooperation in the Assessment and Recovery of Direct Tax Claims

Update by Sigrid Hemels

Part 2C Negative Integration of Direct Taxation

CHAPTER 14

Conceptual Background of the CJEU Case Law in Direct Tax Matters

Peter J. Wattel

CHAPTER 15

Free Movement and Tax Base Integrity

Update by Cécile Brokelind and Peter J. Wattel

CHAPTER 16

Division of Tax Jurisdiction; Double Tax Relief Mechanisms; Tax Treaty Issues

Update by Otto Marres

CHAPTER 17

Corporate Income Taxation

Update by Hein Vermeulen

CHAPTER 18

Cross-border Loss Relief

Update by Ana Paula Dourado

CHAPTER 19

Cross-Border Dividend Taxation

Update by Hein Vermeulen

CHAPTER 20

Exit Taxes

Servaas van Thiel

CHAPTER 21

Individual Income Taxation

Update by Hein Vermeulen

CHAPTER 22

State Aid and Direct Taxation

Sjoerd Douma

CHAPTER 23

Tax Competition and the Code of Conduct for Business Taxation

Martijn Nouwen and Peter J. Wattel

Index

Table of cases

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