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Details
The completely revised sixth edition of this leading work brings its comprehensive and systematic survey of European Tax Law up to December 2011.
With its thorough and critical discussion of the EU tax rules in force and of the European Court’s case law in tax matters, it surpasses every other source in its clarification and analysis of the implications of the Treaties on European Union and on the functioning of the EU for national taxation, and of EU tax harmonization policy. Its in-depth coverage includes:-
- 1. the consequences of the TFEU and of general EU law principles for national tax law, tax treaties, national (tax) procedure, State liability, and the national budget, as shown by the case law of the Court of Justice of the EU;
- 2. EU harmonization and coordination policies as regards both indirect and direct taxes, including soft law;
- 3. EU law in force and proposed on indirect taxes (Value Added Tax, Community Customs Code, Excises and Energy Taxation, Capital Duty, and the Financial Transactions Tax proposal);
- 4. EU law in force and proposed on direct taxes (Parent-Subsidiary Directive, Tax Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive, and the CCCTB proposal);
- 5. tax aspects of the EEIG, the SE, and the SCE; and
- 6. administrative cooperation and recovery assistance between the Member States.
Procedural matters and the extent of judicial protection are emphasized throughout the book’s three parts – I. general EU law and taxation; II. positive integration; and III. negative integration of direct taxation. Prized in previous editions as the textbook for tax law and EU law students, this new edition will continue to be of immense value to law school and university programs in (international) tax law and in European Union law.
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- Part A General EU Law and Taxation.
- Chapter 1 Introduction.
- Chapter 2 Taxes in the EU Treaties
- Harmonization Bases.
- Chapter 3 General EU Law Concepts and Tax Law.
- Chapter 4 European Tax Harmonization Policy.
- Part B Positive Integration of Indirect and Energy Taxation, Direct Taxes, and Administrative Cooperation and Recovery Assistance.
- Chapter 5 The Community Customs Code.
- Chapter 6 Value Added Tax – the Recast VAT Directive.
- Chapter 7 Excises and Energy Taxation.
- Chapter 8 CCCTB.
- Chapter 9 The Parent-Subsidiary Directive.
- Chapter 10 The Tax Merger Directive.
- Chapter 11 Transfer Pricing and the Arbitration Convention.
- Chapter 12 The Interest and Royalty Directive.
- Chapter 13 The Savings Interest Directive.
- Chapter 14 Administrative Cooperation in the Assessment and Recovery of Tax Claims.
- Part C Negative Integration of Direct Taxation.
- Chapter 15 General Conceptual Aspects of the ECJ Case Law in Direct Tax Matters.
- Chapter 16 Free Movement and Tax Base Protection.
- Chapter 17 Division of Tax Jurisdiction
- Double Tax Relief Mechanisms
- Tax Treaty Issues .
- Chapter 18 Exit Taxes.
- Chapter 19 Individual Income Taxation.
- Chapter 20 Corporate Income Taxation.
- Chapter 21 Cross-border Loss Relief. Chapter
- 22 Cross-Border Dividend Taxation.
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‘This book does not disappoint … an unrivalled analysis of the case law of the ECJ in the area of taxes … the only real commentary in a textbook on a number of Community Directives
… The authors have managed to take perhaps the most complicated of tax subjects (because of its constantly evolving nature) and simplify difficult subjects into a pair of readable texts.’
Tom O’Shea (Queen Mary, University of London) - British Tax Review
‘The authors of this impressive work offer not only a review of the current law but predictions for the future, analysis of the problems caused by those predictions, and, bravely, solutions.’
George Gillham (McGrigors) - The Tax Journal
