EU Tax Law and Policy in the 21st Century
About this book:
EU Tax Law and Policy in the 21st Century provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. Major changes in EU tax law demand an analysis of not just the current state of the field but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts.
What’s in this book:
Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as:
- state aid rules;
- fundamental freedoms;
- discretionary power of national tax authorities;
- tax competition in the internal market;
- cross-border exchange of tax information;
- corporate tax harmonization;
- EU and Member States’ external relations; and
- the limits of judicial authority in tax policy.
How this will help you:
This book guides through the maze of many hundreds of cases in EU tax law to find the relevant outcome for concrete tax questions. As an authoritative, detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book is a welcome addition to the collection available to tax practitioners dealing with European tax matters, as well as to interested policymakers and academics.
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Preface and Acknowledgements
PART I Fundamental Freedoms and Tax Law
Chapter 1 The CJEU and the Internal Market Concept in Direct Taxation
Eric C.C.M. Kemmeren
Chapter 2 Equality and Non-discrimination in European Tax Law
PART II State Aid and Tax Law
Chapter 3 A Proposed Framework to Review Tax Rulings under State-Aid Rules
Chapter 4 Fiscal Aid: Recent Trends and Relationship to Fundamental Freedoms
Chapter 5 Discretionary Power of Tax Authorities as a State Aid Problem
Michael Lang & Alexander Zeiler
Chapter 6 State-Aid Policy and the Fight Against Harmful Tax Competition in the Internal Market: Tax Policy in Disguise?
Edoardo Traversa & Pierre M. Sabbadini
PART III Fundamental Rights and Tax Law
Chapter 7 An Enhanced Relationship Between Taxpayers and Tax Authorities: A Taxpayer Charter of Rights and the European Taxpayers’ Code
Chapter 8 Taxation at the Crossroads of Fundamental Rights and Fundamental Freedoms in the EU
Chapter 9 Cross-Border Exchange of Tax Information and Fundamental Rights
Fatima Chaouche & Werner Haslehner
PART IV EU Tax Law and External Relations
Chapter 10 The Influence of EU Tax Law on the EU Member States’ External Relations
Daniel S. Smit
Chapter 11 An EU Policy for the Future of International Tax Law
PART V Continuing Harmonization in EU Tax Law
Chapter 12 Does EU Tax Policy Require a New Treaty?
Chapter 13 Recent EU Initiatives in Direct and Indirect Taxation
Georg Kofler & Michael Tumpel
Chapter 14 Corporate Tax Harmonization: C(C)CTB 2.0?
PART VI EU Tax Policy and the Courts
Chapter 15 Limits of Judicial Authority in Tax Policy
Chapter 16 The Economic Effects of EU Tax Jurisprudence
Rita de la Feria & Clemens Fuest
Table of CJEU Cases