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European tax law. volume 1, general topics and direct taxation / edited by Peter J. Wattel, Otto Marres, Hein Vermeulen
Livre
Edited by Kluwer Law International - 2019
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. It offers an analysis of the field surrounding tax law across Europe, and 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. 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
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