European Tax Law, Sixth Edition Student Version
The completely revised sixth edition of this leading work brings its comprehensive and systematic survey of European Tax Law up to December 2011. With its critical discussion of the EU tax rules in force and of the European Court’s case law in tax matters, it surpasses every other textbook in its clarification and analysis of the implications of the Treaties on European Union and on the functioning of the EU for national taxation, and of EU tax harmonization policy. Its in-depth coverage includes:
- the consequences of the TFEU provisions and of the general principles of EU law for national tax law, tax treaties, national (tax) procedure, State liability, and the national budget, as shown by the case law of the Court of Justice of the EU;
- EU harmonization and coordination policies as regards both indirect and direct taxes, including soft law;
- EU law in force on indirect taxes (Value Added Tax, Community Customs Code, Excises and Energy Taxation);
- EU law in force and proposed on direct taxes (Parent-Subsidiary Directive, Tax Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive, and the CCCTB proposal); and
- assessment and recovery assistance between the Member States.
Procedural matters and the extent of judicial protection are emphasized throughout the book’s three parts
I. general EU law and taxation;
II. positive integration; and
III. negative integration of direct taxation.
Prized in previous editions as the textbook for tax law and EU law students, this new edition will continue to be of immense value to law school and university programs in (international) tax law and in European Union law.
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Part A General EU Law and Taxation.
Chapter 1 Introduction.
Chapter 2 Taxes in the EU Treaties; Harmonization Bases.
Chapter 3 General EU Law Concepts and Tax Law.
Chapter 4 European Tax Harmonization Policy.
Part B Positive Integration of Indirect and Energy Taxation, Direct Taxes, and Administrative Cooperation and Recovery Assistance.
Chapter 5 The Community Customs Code.
Chapter 6 Value Added Tax – the Recast VAT Directive.
Chapter 7 Excises and Energy Taxation.
Chapter 8 CCCTB.
Chapter 9 The Parent-Subsidiary Directive.
Chapter 10 The Tax Merger Directive.
Chapter 11 Transfer Pricing and the Arbitration Convention.
Chapter 12 The Interest and Royalty Directive.
Chapter 13 The Savings Interest Directive.
Chapter 14 Administrative Cooperation in the Assessment and Recovery of Tax Claims.
Part C Negative Integration of Direct Taxation.
Chapter 15 General Conceptual Aspects of the ECJ Case Law in Direct Tax Matters.
Chapter 16 Free Movement and Tax Base Protection.
Chapter 17 Division of Tax Jurisdiction; Double Tax Relief Mechanisms; Tax Treaty Issues .
Chapter 18 Exit Taxes.
Chapter 19 Individual Income Taxation.
Chapter 20 Corporate Income Taxation.
Chapter 21 Cross-border Loss Relief.
Chapter 22 Cross-Border Dividend Taxation.