Introduction to European Tax Law on Direct Taxation: Sixth edition
This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. The authors also consider that this book can be useful to academics without a legal background in order to approach the technical issues raised by European Union tax law.

During the past two years the growing role of state aids and EU fundamental rights have confirmed the trend that steers them towards having an equivalent impact on direct taxation as compared to the one traditionally had by fundamental freedoms. The developments of secondary law have been more marginal instead, confirming the difficulties in producing secondary legislation on direct taxes.

This edition contains selected relevant information available as of 30 June 2020 and retains all of the features and tools contained in the previous editions.
1137671891
Introduction to European Tax Law on Direct Taxation: Sixth edition
This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. The authors also consider that this book can be useful to academics without a legal background in order to approach the technical issues raised by European Union tax law.

During the past two years the growing role of state aids and EU fundamental rights have confirmed the trend that steers them towards having an equivalent impact on direct taxation as compared to the one traditionally had by fundamental freedoms. The developments of secondary law have been more marginal instead, confirming the difficulties in producing secondary legislation on direct taxes.

This edition contains selected relevant information available as of 30 June 2020 and retains all of the features and tools contained in the previous editions.
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Introduction to European Tax Law on Direct Taxation: Sixth edition

Introduction to European Tax Law on Direct Taxation: Sixth edition

Introduction to European Tax Law on Direct Taxation: Sixth edition

Introduction to European Tax Law on Direct Taxation: Sixth edition

Paperback(Sixth Edition,New edition,Sixth Edition)

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Overview

This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. The authors also consider that this book can be useful to academics without a legal background in order to approach the technical issues raised by European Union tax law.

During the past two years the growing role of state aids and EU fundamental rights have confirmed the trend that steers them towards having an equivalent impact on direct taxation as compared to the one traditionally had by fundamental freedoms. The developments of secondary law have been more marginal instead, confirming the difficulties in producing secondary legislation on direct taxes.

This edition contains selected relevant information available as of 30 June 2020 and retains all of the features and tools contained in the previous editions.

Product Details

ISBN-13: 9781913507213
Publisher: Spiramus Press
Publication date: 09/04/2020
Edition description: Sixth Edition,New edition,Sixth Edition
Pages: 364
Product dimensions: 5.98(w) x 8.66(h) x 0.80(d)

About the Author

About The Author
Michael Lang is professor and head of the Institute for Austrian and International Tax Law, WU.

Pasquale Pistone is Jean Monnet ad Personam professor at the Institute for Austrian and International Tax Law, WU and associate professor at the University of Salerno.

Josef Schuch, Claus Staringer, Alexander Rust, Georg Kofler and Karoline Spies are professors at the Institute for Austrian and International Tax Law, WU.

Table of Contents

Preface 6th edition v

List of Authors vii

List of Abbreviations xi

Lukasz Adamczyk/Alicja Majdanska

Chapter 1 The Sources of EU Law Relevant for Direct Taxation 1

Pasquale Pistone/Rita Szudoczky

Chapter 2 Coordination of Tax Laws and Tax Policies in the EU 37

Ivan Lazarov

Chapter 3 The Relevance of the Fundamental Freedoms for Direct Taxation 63

Alexandra Miladinovic

Chapter 4 The State Aid Provisions of the TFEU in Tax Matters 105

Mario Tenore

Chapter 5 The Parent-Subsidiary Directive 145

Matthias Hofstätter/Daniela Hohenwarter-Mayr

Chapter6 The Merger Directive 171

Dimitar Hristov

Chapter 7 The Interest and Royalties Directive 195

Sriram Govind/Stephanie Zolles

Chapter 8 The Anti-Tax Avoidance Directive 215

Michael Schilcher/Karoline Spies/'Sabine Zirngast

Chapter 9 Mutual Assistance in Direct Tax Matters 249

Jean-Philippe Van West/Christiane Zöhrer

Chapter 10 The EU Arbitration Convention and Dispute Resolution Directive 299

Table of CJEU Case Law 321

Index 345

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