Introduction to European Tax Law: Direct Taxation - Fourth Edition

  • ID: 3714643
  • Book
  • Region: Europe
  • 314 pages
  • Spiramus Press
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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.

This fourth edition contains changes that go beyond a mere update. In particular, it includes an enhanced analysis of the implications of the EU Charter of Fundamental Rights for direct taxes, a new chapter on European tax coordination, a focused analysis of the implications of BEPS and tax transparency for EU tax law and a stronger emphasis of developments in the field of State aids. The authors and editors trust that, with its updated content and tools, this book will remain an indispensable consultation tool also for even the most experienced European direct tax law experts.
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Prefaces

List of Authors

List of Abbreviations

Chapter 1 Lukasz Adamczyk/Alicja Majdanska The Sources of EU Law Relevant for Direct Taxation

Chapter 2 Pasquale Pistone/Rita Szudoczky The Coordination of Tax Policies in the EU

Chapter 3 Vanessa E. Englmair The Relevance of the Fundamental Freedoms for Direct Taxation

Chapter 4 Marie-Ann Kronthaler/Yinon Tzubery The State Aid Provisions of the TFEU in Tax Matters

Chapter 5 Mario Tenore The Parent-Subsidiary Directive

Chapter 6 Matthias Hofstätter/Daniela Hohenwarter-Mayr The Merger Directive

Chapter 7 Dimitar Hristov The Interest and Royalty Directive

Chapter 8 Michael Schilcher/Karoline Spies/Sabine Zirngast Mutual Assistance in Direct Tax Matters

Chapter 9 Patrick Plansky The EU Arbitration Convention

Attachments

Index
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Michael Lang, professor and head of the Institute for Austrian and International Tax Law, WU

Pasquale Pistone, Jean Monnet ad Personam professor at the Institute for Austrian and International Tax Law, WU and associate professor at the University of Salerno

Josef Schuch, professor at the Institute for Austrian and International Tax Law, WU

Claus Staringer, professor at the Institute for Austrian and International Tax Law, WU
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