Introduction to European Tax Law: Direct Taxation: Second Edition

Introduction to European Tax Law: Direct Taxation: Second Edition




The increased complexity of European tax law represents a major barrier to access by all those who are experts in either taxation or European law, but are still not familiar with the legal issues arising from their combination. Similar problems also arise for scholars and practitioners around the world who have realized that European tax law is no longer relevant only for a small academic European tax circle, but has turned into a strategic element for international tax planning in relations with the European Union countries. This textbook has been designed to address such persons and needs. This second edition updates and upgrades the first one, trying to enhance its use by adding flow charts and a table of cases, while keeping its original structure.

This book will serve as an introduction to European direct taxation for both students and practitioners. The book should also be of assistance to experts in European law who have so far considered tax law (and in particular direct taxation) as too technical a domain, as well as to tax law experts who have so far been not familiar with the problems of compatibility with European law. The book does not to focus on a specific national tax system, so students and practitioners throughout Europe (and outside Europe as well) will find this book helpful.

Product Details

ISBN-13: 9781907444111
Publisher: Spiramus Press
Publication date: 07/31/2010
Pages: 224
Product dimensions: 6.00(w) x 8.80(h) x 0.50(d)

Table of Contents

Preface 2nd edition 5

Preface 1st edition 7

List of Abbreviations 11

I The Sources of EU Law Relevant for Direct Taxation Lukasz Adamczyk 13

II The Relevance of the Fundamental Freedoms for Direct Taxation Vanessa E. Englmair 41

III The State Aid Provisions of the TFEU in Tax Matters Marie-Ann Mamut 81

IV The Parent-Subsidiary Directive Mario Tenore 111

V The Merger Directive Matthias Hofstätter Daniela Hohenwarter-Mayr 131

VI The Interest and Royalty Directive Dimitar Hristov 153

VII The Savings Directive Sabine Heidenbauer 167

VIII The Directives on Mutual Assistance in the Assessment and in the Recovery of Tax Claims in the Field of Direct Taxation Michael Schilcher 181

IX The EU Arbitration Convention Patrick Plansky 199

List of Authors 211

Tables of Equivalences of Relevant Treaty Provisions for Direct Taxation 213

Table of ECJ Case Law 215

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