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Introduction to European Tax Law on Direct Taxation - 7th Edition

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  • 360 Pages
  • December 2022
  • Region: Europe
  • Spiramus Press
  • ID: 5138666

This handbook is a concise guide for all those who aim to obtain a basic knowledge of European tax law. Designed for students, it should also be useful 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. This book should also help academics without a legal background to approach the technical issues raised by European Union tax law.

This edition contains selected relevant information available as of 30 June 2022. It retains all of the features and tools contained in the previous editions (including the final charts, which our readers very much appreciate).

In this edition, we have also included a list of relevant documents and a selection of reference textbooks on European tax law in five languages, which we found of potential interest to our readers.


Table of Contents

Preface 7th edition
List of Authors
List of Abbreviations
Lukasz Adamczyk/Alicja Majdanska
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

Chapter 5 - The Parent-Subsidiary Directive
Matthias Hofstätter/Daniela Hohenwarter-Mayr

Chapter 6 - The Merger Directive
Dimitar Hristov

Chapter 7 - The Interest and Royalties Directive
Stephanie Zolles/Valentin Bendlinger

Chapter 8 - The Anti-Tax Avoidance Directive
Karoline Spies/Viktoria Wöhrer

Chapter 9 - Mutual Assistance in Direct Tax Matters
Jean-Philippe Van West

Chapter 10 - The EU Arbitration Convention and Dispute Resolution
Table of CJEU Case Law





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

Pasquale Pistone is 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, Claus Staringer, Alexander Rust, Georg Kofler and Karoline Spies are professors at the Institute for Austrian and International Tax Law, WU.