The Resource EU tax law : direct taxation [2016]

EU tax law : direct taxation [2016]

EU tax law : direct taxation [2016]
EU tax law : direct taxation [2016]
EU tax law develops rapidly, especially because of the growing number of judgments from the EU Court on direct tax matters. Therefore, regular updates of the book are necessary. The most recent judgments have clarified the many remaining, unclear issues concerning the impact of EU law on direct taxation. This 2016 edition takes into account all judgments of the EU Court on direct tax matters issued by the end of May 2016. Also, new case law concerning human rights in the EU context together with a lot of new literature is added to this edition. The scope of automatic exchange of tax information between the tax administrations in the European Union has been broadened and this trend will continue. The Savings Directive was repealed with effect from 1 January 2016, because in the future also interest income will be covered by the Directive on Administrative Cooperation. There will be further amendments to the Directive on Administrative Cooperation. On 28 January 2016, the Commission proposed that automatic exchange of information between tax administrations should be extended to cover country-by-country tax information of multinationals. On the same date a proposal for a new anti-tax avoidance directive was also issued. The Council adopted the Directive on 12 July 2016. A new proposal for the CCCTB is expected in autumn 2016. Recently also harmful tax competition and prohibited state aid have been given special attention. In the future the Code of Conduct for Business Taxation will be revised
EU tax law : direct taxation
Helminen, M
Geographic coverage
  • European Union
  • Europe
no index present
Language note
Literary form
non fiction
  • EU tax law
  • non-discrimination
  • fundamental freedoms
  • Parent-Subsidiary Directive
  • Interest and Royalties Directive
  • Merger Directive
  • corporate income tax
  • transfer pricing
  • Code of Conduct on Transfer Pricing Documentation
  • mutual assistance
  • recovery of tax
  • Savings Interest Directive
  • domestic tax law
  • tax treaty
  • ECJ case law
  • ATAD
EU tax law : direct taxation [2016]
Various paginations
EU tax law : direct taxation [2016]
Various paginations

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