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

Taxation

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

Edited by Peter Wattel · Hein Vermeulen · Otto Marres
Kluwer Law International December 2018

Specifications

ISBN-13
9789403505831
Publisher
Kluwer Law International
Publication
December 2018
Format
Hardback
Jurisdiction
Netherlands ? Countri(es) for reference only
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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.

Table of Contents

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
Chapter 9. Tax Aspects of the European Economic Interest Grouping, the European Company and the European Cooperative Society
Chapter 10. The Interest and Royalty Directive
Chapter 11. A Common (Consolidated) Corporate Tax Base (CC(C)TB)
Chapter 12. The Anti-Tax-Avoidance Directive (ATAD)
2B. Exchange of Information and Recovery Assistance
Chapter 13. Administrative Cooperation in the Assessment and Recovery of Direct Tax Claims
2C. Negative Integration of Direct Taxation
Chapter 14. Conceptual Background of the CJEU Case Law in Direct Tax Matters
Chapter 15. Free Movement and Tax Base Integrity
Chapter 16. Division of Tax Jurisdiction; Double Tax Relief Mechanisms; Tax Treaty Issues
Chapter 17. Corporate Income Taxation
Chapter 18. Cross-border Loss Relief
Chapter 19. Cross-Border Dividend Taxation
Chapter 20. Exit Taxes
Chapter 21. Individual Income Taxation
Chapter 22. State Aid and Direct Taxation
Chapter 23. Tax Competition and the Code of Conduct for Business Taxation
Index
Table of Cases
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