Peter J. Wattel is Advocate General in the Supreme Court of the Netherlands, State Councillor extraordinary in the Netherlands Council of State and professor of EU tax law at the Amsterdam Centre for Tax Law (ACTL), University of Amsterdam.
Otto Marres is professor at the ACTL and tax lawyer at Meijburg & Co., Amsterdam.
Hein Vermeulen is professor at the ACTL and Director of PwC’s EU Direct Tax Group.
The seventh edition of this two-volume set brings a comprehensive and systematic survey of European Tax Law up to January 2018. It provides a state of the art clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. From the consequences of the EU free movement rights - to the soft law meant to put a halt to harmful tax competition. The seventh edition of European Tax Law offers a cutting-edge analysis of the field surrounding tax law across Europe. It puts forward a thought-provoking discussion of the current EU tax rules, as well as of the EU Court’s case law in tax matters.
Previous editions were highly regarded as a staple overview of EU tax law among EU tax law practitioners, policymakers, the judiciary and academics alike. With its updated legislation and case-law up to January 2018, this new edition maintains its unparalleled depth and clarity as the go-to reference book in the field.
This first volume of ‘European Tax Law’ extensively covers:
1. The consequences of the EU free movement rights, the EU State aid prohibition, the EU Charter of Fundamental Rights and the general principles of EU law for national tax law, tax treaties, national (tax) procedure, State liability and relations with third States, as they appear from the case law of the Court of justice of the EU
2. Secondary EU law in force and proposed on direct taxes: the Parent-Subsidiary Directive, the Tax Merger Directive, the Interest and Royalties Directive, cross-border tax dispute settlement instruments, the Anti-Tax Avoidance Directive and the C(C)CTB proposal
3. The exchange of information and other administrative assistance in the assessment and recovery of taxes between the EU Member States
4. Soft Law on Harmful Tax Competition
5. Procedural matters and the extent of judicial protection
The upcoming second volume of this set will cover harmonization of indirect taxation, energy taxation and capital duty, as well as administrative cooperation in the field of indirect taxation.
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List of Abbreviations
Part 1 General EU law and Taxation
Chapter 1 Introduction
Chapter 2 Constitutional Foundations: EU Tax Competences; Treaty Basis for Tax Integration; Sources and Enactment of EU Tax Law
Chapter 3 General EU Law Concepts and Tax Law
Chapter 4 The EU Charter of Fundamental Rights, General Principles of EU Law and Taxation
Chapter 5 Third States and External Tax Relations
Part 2 Integration of Direct Taxation
2A Harmonization of Corporate Income Taxation
Chapter 6 The Parent-Subsidiary Directive
Chapter 7 The Tax Merger Directive
Chapter 8 The Settlement of Cross-Border Tax Disputes in the European Union
Chapter 9 Tax Aspects of the European Economic Interest Grouping, the European Company and the European Cooperative Society
Chapter 10 The Interest and Royalty Directive
Chapter 11 A Common (Consolidated) Corporate Tax Base (CC(C)TB)
Chapter 12 The Anti-Tax-Avoidance Directive (ATAD)
2B Exchange of Information and Recovery Assistance
Chapter 13 Administrative Cooperation in the Assessment and Recovery of Direct Tax Claims
2C Negative Integration of Direct Taxation
Chapter 14 Conceptual Background of the CJEU Case Law in Direct Tax Matters
Chapter 15 Free Movement and Tax Base Integrity
Chapter 16 Division of Tax Jurisdiction; Double Tax Relief Mechanisms; Tax Treaty Issues
Chapter 17 Corporate Income Taxation
Chapter 18 Cross-border Loss Relief
Chapter 19 Cross-Border Dividend Taxation
Chapter 20 Exit Taxes
Chapter 21 Individual Income Taxation
Chapter 22 State Aid and Direct Taxation
Chapter 23 Tax Competition and the Code of Conduct for Business Taxation
Table of Cases