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Terra/Wattel European Tax Law - Volume I

General Topics and Direct Taxation

Gebonden Engels 2022 9789403518664
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Samenvatting

European Tax Law, Eighth Edition of this leading textbook, brings its comprehensive and systematic survey of European Tax Law up to March 2022. With its critical discussion of the EU tax rules and the European Court’s case law in tax matters, it surpasses every other textbook on EU Tax Law in its clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. This edition discusses the current negative integration of tax law on the incompatibility of national tax measures with the Treaty Freedoms or the State aid prohibition and the positive integration of tax law measures taken at the Union level and pending proposals for Union action in the area of taxation.

Volume I includes the following:
(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.
(2) Secondary EU law in force and proposed on direct taxes (Parent-Subsidiary Directive, Tax Merger Directive, Interest and Royalties Directive, cross-border tax dispute settlement instruments, the Anti-Tax Avoidance Directive and pending company tax proposals).
(3) (Automatic) 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.

Volume II (2021) of this book covers harmonization of indirect taxation, energy taxation and capital duty, and administrative cooperation in indirect taxation.

This edition will continue to be of immense value to law school and university programmes in (international) tax law, European Union law, and practice. This edition will be a reference book for EU law and tax law practitioners, administrators, academics, the judiciary, and tax law or Union law policymakers.

Specificaties

ISBN13:9789403518664
Taal:Engels
Bindwijze:gebonden
Druk:8
Verschijningsdatum:1-11-2022
Hoofdrubriek:Juridisch
ISSN:

Lezersrecensies

Wees de eerste die een lezersrecensie schrijft!

Over Otto Marres

Otto Marres is advocaat bij Linklaters in Amsterdam. Voort is hij verbonden aan de Universiteit van Amsterdam als universitair docent internationaal belastingrecht en Europees belastingrecht en is hij annotator van BNB. Als hoogleraar internationaal belastingrecht en is hij annotator van BNB.

Andere boeken door Otto Marres

Over Hein Vermeulen

Mr. dr. H. (Hein) Vermeulen studeerde fiscaal recht aan de Universiteit van Amsterdam en is aldaar ook gepromoveerd. Hij is thans als universitair docent verbonden aan de leerstoelgroep belastingrecht van de Universiteit van Amsterdam en als onderzoeker aan het Amsterdam Centre for Tax Law (ACTL). Zijn onderzoek richt zich op de fiscale aspecten van beleggingsinstellingen en van vastgoed. Hein Vermeulen is voorts secretaris van de Commissie beleggingsinstellingen van de Vereniging voor belastingwetenschap, werkzaam bij het PricewaterhouseCoopers, redacteur van Vastgoed Fiscaal & Civiel en auteur van de Cursus Belastingrecht.

Andere boeken door Hein Vermeulen

Over Dennis Weber

Prof.dr. D.M. Weber is professor European Corporate Tax Law aan het Amsterdam Center for International Law (ACIL) aan de Universiteit van Amsterdam. Hij maakt deel uit van het Loyens & Loeff European direct tax law team en is raadsheerplaatsvervanger in Hof 's-Hertogenbosch.

Andere boeken door Dennis Weber

Inhoudsopgave

Preface
Overview
List of Abbreviations

PART 1 - General EU law and Taxation

CHAPTER 1
Introduction
Peter Wattel

CHAPTER 2
Constitutional Foundations: EU Tax Competences; Treaty Basis for Tax Integration; Sources and Enactment of EU Tax Law
Update and elaboration by Rita Szudoczky and Dennis Weber

CHAPTER 3
General EU Law Concepts and Tax Law
Peter J. Wattel

CHAPTER 4
The EU Charter of Fundamental Rights, General Principles of EU Law and Taxation
Pasquale Pistone

CHAPTER 5
Third States and External Tax Relations
Ana Paula Dourado and Peter Wattel; updated by Daniel Smit and Philip Baker

PART 2 - Integration of Direct Taxation

CHAPTER 6
Conceptual Background of the CJEU Case Law in Direct Tax Matters
Peter J. Wattel and Dennis Weber

CHAPTER 7
Free Movement and Tax Base Integrity
Update by Dennis Weber and Peter Wattel

CHAPTER 8
Division of Tax Jurisdiction; Double Tax Relief Mechanisms; Tax Treaty Issues
Update by Otto Marres

CHAPTER 9
Corporate Income Taxation
Update by Hein Vermeulen

CHAPTER 10
Cross-Border Loss Relief
Georg Kofler

CHAPTER 11
Cross-Border Dividend Taxation
Update by Hein Vermeulen

CHAPTER 12
Exit Taxes
Servaas van Thiel

CHAPTER 13
Individual Income Taxation
Update by Hein Vermeulen

CHAPTER 14
EU inheritance and gift taxation
Vassilis Dafnomilis

CHAPTER 15
State Aid and Direct Taxation
Sjoerd Douma

PART 3
Positive Integration of Corporate Taxes

CHAPTER 16
The Parent-Subsidiary Directive
Update by Otto Marres

CHAPTER 17
The Tax Merger Directive
Update by Frederik Boulogne

CHAPTER 18
The Interest and Royalties Directive
Update by Axel Cordewener

CHAPTER 19
The Anti-Tax-Avoidance Directive (ATAD)
Daniël Smit

CHAPTER 20
Tax Aspects of the European Economic Interest Grouping, the European Company and the European Cooperative Society
Update by Frederik Boulogne, Mariken van Hilten and Peter Wattel

CHAPTER 21
The Settlement of Cross-Border Tax Disputes in the European Union
Pasquale Pistone

CHAPTER 22
Company tax proposals and tax policy initiatives
Maarten de Wilde

CHAPTER 23
Harmful Tax Competition and the Code of Conduct for Business Taxation
Servaas van Thiel

PART 4
Exchange of Information and Recovery Assistance

CHAPTER 24
Exchange of Information and Recovery Assistance: Background, History and Legal Basis
Sigrid Hemels

CHAPTER 25
The Directive on Administrative Cooperation
Sigrid Hemels

CHAPTER 26
Mandatory Disclosure: the Contribution of DAC6 to the Common EU System of Mutual Assistance in Tax Matters
Pasquale Pistone

CHAPTER 27
The Recovery Assistance Directive (RAD)
Pasquale Pistone

CHAPTER 28
Concurrence Rules
Sigrid Hemels

Index
Table of Cases

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        Terra/Wattel European Tax Law - Volume I