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Book Description
The seventh edition of this leading book brings its comprehensive and systematic survey of European Tax Law up to January 2018. With its critical discussion of the EU tax rules in force and of the EU Court's case law in tax matters, it surpasses every other edition in its clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. The in-depth coverage of this first Volume includes: 1. the far-reaching 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 (Parent-Subsidiary Directive, Tax Merger Directive, Interest and Royalties Directive, crossborder tax dispute settlement instruments, the Anti-Tax Avoidance Directive and the (C)CTB proposal); 3. (Automatic) exchange of information and other administrative assistance in the assessment and recovery of taxes between the EU Member States; and 4. Soft Law on Harmful Tax Competition. Procedural matters and the extent of judicial protection are emphasized throughout this Volume's four parts: I. General EU law and Taxation; IIa. Harmonization of Direct Taxation; IIb. Exchange of Information and Recovery Assistance, and IIc. Negative Integration of Direct Taxation.
Author: Ben J. Terra Publisher: Springer ISBN: Category : Business & Economics Languages : en Pages : 468
Book Description
Although a genuine European tax hardly exists as such, the EC policy of aligning national taxes & tax policies insofar as is necessary for a common market affects taxation & tax law in all Member States. European Tax Law systematically surveys the EC tax rules that arise from this policy & their implications. It provides a detailed discussion of European integration & Community tax harmonisation policy, with practical analysis of all the relevant Community tax rules, in force & pending. The book's clear, straightforward coverage includes the following: . tax measures already taken at the Community level & their legal basis; . the current state of positive harmonisation as manifested in EC regulations & directives; . the effect of 'negative integration' (such as prohibition of discrimination) that limits Member States' freedom to arrange their own national tax systems; . the surprising effect of national habits & couleur locale; & . the consequences of general (non-fiscal) Community law for national tax laws as it emerges in the case law of the European Court of Justice. European Tax Law includes an extensive index & a table of cases for easy access to information. Practitioners, academics, & advanced students of tax law & EC law will value the lucid, ordered, & comprehensive coverage of this resource.
Author: Peter J. Wattel Publisher: Kluwer Law International B.V. ISBN: 9403505915 Category : Law Languages : en Pages : 635
Book Description
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.
Author: Peter J. Wattel Publisher: Kluwer Law International B.V. ISBN: 9403505842 Category : Law Languages : en Pages : 863
Book Description
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.
Author: Martijn Schippers Publisher: Kluwer Law International B.V. ISBN: 9403542055 Category : Law Languages : en Pages : 435
Book Description
European Tax Law Seventh Edition Volume II Marie Lamensch, Madeleine Merkx, Martijn Schippers, Ilona van den Eijnde Marie Lamensch is Professor of taxation at the UCLouvain and the Free University of Brussels and a lawyer at the Brussels’ Bar. She is also a member of the VAT Expert Group of the European Commission. Madeleine Merkx is Professor of indirect taxes at Erasmus University Rotterdam and a partner at the Tax Research Center of BDO the Netherlands. Martijn Schippers is Assistant Professor in customs law and indirect taxation at the Erasmus School of Law, programme coordinator of EFS’ Post-Master in EU Customs Law and member of EY’s Global Trade & Customs team in the Netherlands. Ilona van den Eijnde is Academic Teacher in customs law and indirect taxation at the Erasmus School of Law and a lawyer at EY in Rotterdam, specialized in customs, environmental & lifestyle taxation. The seventh edition of this leading textbook brings its comprehensive and systematic survey of European Indirect Tax Law up to July 2021. With its critical discussion of the EU tax rules in force and of the relevant ECJ case law, it surpasses every other edition in its clarification and analysis of the EU regulatory framework applicable to indirect taxes. The in-depth coverage of this Volume II includes: The Union Customs legislation The harmonised Union VAT legislation The harmonised Union excise and environmental tax legislation The Union administrative cooperation regulatory framework applicable to indirect taxes. Volume I of this book covers general topics of EU law relevant for taxation and EU law on direct taxation. Ben J.M. Terra (University of Amsterdam, the Netherlands, and Lund University, Sweden) and Peter J. Wattel (University of Amsterdam) wrote the first six editions of this handbook
Author: Michael Lang Publisher: Linde Verlag GmbH ISBN: 3709412668 Category : Law Languages : en Pages : 346
Book Description
Basic knowledge of European Tax Law This concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be useful to academics without a legal background in approaching technical issues raised by European Union tax law, as well as give inspiration to the most experienced European direct tax law experts. This seventh edition further refines and updates the content, but also enhances the coordination across the chapter and the selection of case law in line with the weight that it carries for the development of European tax law. An indispensable consultation tool - Introduction to European Tax Law on Direct Taxation.
Author: Peter Jacob Wattèl Publisher: Kluwer Law International ISBN: 9789403505831 Category : Direct taxation Languages : en Pages : 0
Book Description
The seventh edition of this two-volume set (this is volume I) 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.
Author: B. J. M. Terra Publisher: ISBN: Category : Business & Economics Languages : en Pages : 904
Book Description
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: 1. 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; 2. EU harmonization and coordination policies as regards both indirect and direct taxes, including soft law; 3. 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); 4. 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); 5. tax aspects of the EEIG, the SE, and the SCE; and 6. 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.
Author: Karoline Spies Publisher: Spiramus Press Ltd ISBN: 1913507467 Category : Business & Economics Languages : en Pages : 361
Book Description
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 also be useful 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. This book should also help academics without a legal background to approach the technical issues raised by European Union tax law. This edition contains selected relevant information available as of 30 June 2022. It retains all of the features and tools contained in the previous editions (including the final charts, which our readers very much appreciate). In this edition we have also included a list of relevant documents and a selection of reference textbooks on European tax law in five languages, which we found of potential interest to our readers.