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Introduction to European Tax Law on Direct Taxation 6th Edition

Introduction to European Tax Law on Direct Taxation 6th Edition

Author: Michael Lang; Pasquale Pistone; Josef Schuch; Claus Staringer
Publisher: Spiramus Press Ltd
ISBN: 9781913507213

Previous Edition ISBN: 9781910151686
Published In: September 2020
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

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This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. The authors also consider that this book can be useful to academics without a legal background in order to approach the technical issues raised by European Union tax law.

During the past two years the growing role of state aids and EU fundamental rights have confirmed the trend that steers them towards having an equivalent impact on direct taxation as compared to the one traditionally had by fundamental freedoms. The developments of secondary law have been more marginal instead, confirming the difficulties in producing secondary legislation on direct taxes.

This edition contains selected relevant information available as of 30 June 2020 and retains all of the features and tools contained in the previous editions.

Preface 6th edition

List of Authors

List of Abbreviations

?ukasz Adamczyk/Alicja Majda?ska

Chapter 1 – The Sources of EU Law Relevant for Direct Taxation

Pasquale Pistone/Rita Szudoczky

Chapter 2 – Coordination of Tax Laws and Tax Policies in the EU

Ivan Lazarov

Chapter 3 – The Relevance of the Fundamental Freedoms for Direct Taxation

Alexandra Miladinovic

Chapter 4 – The State Aid Provisions of the TFEU in Tax Matters

Mario Tenore