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European Tax Law Seventh Edition; Volume I (Student edition)

By Peter J. Wattel
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Overview

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 the abridged student edition of ‘European Tax Law’ 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.

Publish Date 11/27/2018
Product Line Kluwer Law International
ISBN 9789403505909
SKU 10057777-0002
Table of Contents

Preface

Overview

List of abbreviations

PART 1
General EU law and Taxation

CHAPTER 1
Introduction
Peter J. Wattel

CHAPTER 2
Constitutional Foundations: EU Tax Competences; Legal Basis for Tax Integration; Sources and Enactment of EU Tax Law
Rita Szudoczky and Dennis Weber

CHAPTER 3
General EU Law Concepts and Tax Law
Peter J. Wattel

CHAPTER 4
The EU Charter of Fundamental Rights, General Principles of EU Law and Taxation
Pasquale Pistone

CHAPTER 5
Third States and External Tax Relations
Update and Elaboration by Ana Paula Dourado and Peter Wattel

PART 2
Integration of Direct Taxation

Part 2A Harmonization of Corporate Income Taxation

CHAPTER 6
The Parent-Subsidiary Directive
Update by Otto Marres

CHAPTER 7
The Tax Merger Directive
Update by Frederik Boulogne

CHAPTER 8
The Settlement of Cross-Border Tax Disputes in the European Union
Pasquale Pistone

CHAPTER 9
Tax Aspects of the European Economic Interest Grouping (EEIG) and the European Company (SE)
Not included in this student edition

CHAPTER 10
The Interest and Royalty Directive
Update by Axel Cordewener

CHAPTER 11
A Common Consolidated Corporate Tax Base (C(C)CTB)
Jan van de Streek

CHAPTER 12
The Anti-Tax-Avoidance Directive (ATAD)
Daniël Smit

Part 2B Exchange of Information and Recovery Assistance

CHAPTER 13
Administrative Cooperation in the Assessment and Recovery of Direct Tax Claims
Update by Sigrid Hemels

Part 2C Negative Integration of Direct Taxation

CHAPTER 14
Conceptual Background of the CJEU Case Law in Direct Tax Matters
Peter J. Wattel

CHAPTER 15
Free Movement and Tax Base Integrity
Update by Cécile Brokelind and Peter J. Wattel

CHAPTER 16
Division of Tax Jurisdiction; Double Tax Relief Mechanisms; Tax Treaty Issues
Update by Otto Marres

CHAPTER 17
Corporate Income Taxation
Update by Hein Vermeulen

CHAPTER 18
Cross-border Loss Relief
Update by Ana Paula Dourado

CHAPTER 19
Cross-Border Dividend Taxation
Update by Hein Vermeulen

CHAPTER 20
Exit Taxes
Servaas van Thiel

CHAPTER 21
Individual Income Taxation
Update by Hein Vermeulen

CHAPTER 22
State Aid and Direct Taxation
Sjoerd Douma

CHAPTER 23
Tax Competition and the Code of Conduct for Business Taxation
Martijn Nouwen and Peter J. Wattel

Index

Table of cases

Volumes