European Tax Law - Sixth Edition
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 thorough and critical discussion of the EU tax rules in force and of the European Court’s case law in tax matters, it surpasses every other source 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 and of general EU law principles 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 and proposed on indirect taxes (Value Added Tax, Community Customs Code, Excises and Energy Taxation, Capital Duty, and the Financial Transactions Tax proposal);
- 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);
- tax aspects of the EEIG, the SE, and the SCE; and
- administrative cooperation 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 reference book for tax and EU law practitioners, tax administrators, the judiciary, academics, and tax or EU law policymakers, this new edition will continue to be of immense value to all tax and EU law professionals.
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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 Harmonisation Policy.
Part B Positive Integration of Indirect and Energy Taxation, of Direct Taxes, and of 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 Capital Duty and the Financial Transaction Tax.
Chapter 9 The Parent-Subsidiary Directive.
Chapter 10 The Tax Merger Directive.
Chapter 11 Transfer Pricing and the Arbitration Convention.
Chapter 12 Tax Aspects of the European Economic Interest Grouping (EEIG) and the European Company (SE).
Chapter 13 The Interest and Royalty Directive.
Chapter 14 The Savings Interest Directive.
Chapter 15 CCCTB.
Chapter 16 Administrative Cooperation in the Assessment and Recovery of Tax Claims.
Part C Negative Integration of Direct Taxation.
Chapter 17 General Conceptual Aspects of the ECJ Case Law in Direct Tax Matters.
Chapter 18 Free Movement and Tax Base Protection.
Chapter 19 Division of Tax Jurisdiction; Double Tax Relief Mechanisms;Tax Treaty Issues.
Chapter 20 Exit Taxes.
Chapter 21 Individual Income Taxation.
Chapter 22 Corporate Income Taxation.
Chapter 23 Cross-border Loss Relief.
Chapter 24 Cross-Border Dividend Taxation.