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The Resource EU tax law and policy in the 21st century

EU tax law and policy in the 21st century

Label
EU tax law and policy in the 21st century
Title
EU tax law and policy in the 21st century
Contributor
Subject
Language
eng
Summary
This book provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. Major changes in EU tax law demand an analysis of not just the current state of the field but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Haslehner, W.C
  • Kofler, G.W
  • Rust, A
Series statement
Eucotax series on European taxation
Series volume
volume 55
http://library.link/vocab/subjectName
  • EU tax law
  • non-discrimination;
  • State aid
  • fundamental freedoms;
  • tax competition
  • exchange of information
  • harmonization of tax
Label
EU tax law and policy in the 21st century
Instantiates
Publication
Contents
  • Chapter 1 : The CJEU and the internal market concept in direct taxation
  • Kemmeren, E.C.C.M.
  • ; p. 3-50
  • Chapter 2 : Equality and non-discrimination in European tax law
  • Rust, A.
  • ; p. 51-66
  • Chapter 3 : A proposed framework to review tax rulings under state-aid rules
  • Rossi-Maccanico, P.
  • ; p. 67-80
  • Chapter 4 : Fiscal aid : recent trends and relationship to fundamental freedoms
  • Bartosch, A.
  • ; p. 81-89
  • Chapter 5 : Discretionary power of tax authorities as a State aid problem
  • Lang, M.
  • Zeiler, A.
  • ; p. 91-106
  • Chapter 6 : State-aid policy and the fight against harmful tax competition in the internal market : tax policy in disguise?
  • Traverso, E. (Edoardo)
  • Sabbadini, P.M.
  • ; p. 107-134
  • Chapter 7 : An enhanced relationship between taxpayers and tax authorities : a Taxpayer Charter of Rights and the European Taxpayers' Code
  • Valente, P.
  • ; p. 137-153
  • Chapter 8 : Taxation at the crossroads of fundamental rights and fundamental freedoms in the EU
  • Haslehner, W.C.
  • ; p. 155-177
  • Chapter 9 : Cross-border exchange of tax information and fundamental rights
  • Chaouche, F.
  • Haslehner, W.C.
  • ; p. 179-212
  • Chapter 10: The influence of EU tax law on the EU member states' external relations
  • Smit, D.S.
  • ; p. 215-230
  • Chapter 11: An EU policy for the future of international tax law
  • Bizioli, G.
  • ; p. 231-254
  • Chapter 12: Does EU tax policy require a new treaty?
  • Vanistendael, F.J.G.M.
  • ; p. 257-278
  • Chapter 13: Recent EU initiatives in direct and indirect taxtion
  • Kofler, G.W.
  • Tumpel, M.
  • ; p. 279-303
  • Chapter 14: Corporate tax harmonization : C(C)CTB 2.0?
  • Köszeghy, K.
  • ; p. 305-333
  • Chapter 15: Limits of judicial authority in tax policy
  • Schroeder, S.
  • ; p. 337-351
  • Chapter 16: The economic effects of EU tax jurisprudence
  • Feria, R. de la
  • Fuest, C.
  • ; p. 353-384
Extent
xxvi, 403 p.
Isbn
9789041188151
Isbn Type
(print)
Label
EU tax law and policy in the 21st century
Publication
Contents
  • Chapter 1 : The CJEU and the internal market concept in direct taxation
  • Kemmeren, E.C.C.M.
  • ; p. 3-50
  • Chapter 2 : Equality and non-discrimination in European tax law
  • Rust, A.
  • ; p. 51-66
  • Chapter 3 : A proposed framework to review tax rulings under state-aid rules
  • Rossi-Maccanico, P.
  • ; p. 67-80
  • Chapter 4 : Fiscal aid : recent trends and relationship to fundamental freedoms
  • Bartosch, A.
  • ; p. 81-89
  • Chapter 5 : Discretionary power of tax authorities as a State aid problem
  • Lang, M.
  • Zeiler, A.
  • ; p. 91-106
  • Chapter 6 : State-aid policy and the fight against harmful tax competition in the internal market : tax policy in disguise?
  • Traverso, E. (Edoardo)
  • Sabbadini, P.M.
  • ; p. 107-134
  • Chapter 7 : An enhanced relationship between taxpayers and tax authorities : a Taxpayer Charter of Rights and the European Taxpayers' Code
  • Valente, P.
  • ; p. 137-153
  • Chapter 8 : Taxation at the crossroads of fundamental rights and fundamental freedoms in the EU
  • Haslehner, W.C.
  • ; p. 155-177
  • Chapter 9 : Cross-border exchange of tax information and fundamental rights
  • Chaouche, F.
  • Haslehner, W.C.
  • ; p. 179-212
  • Chapter 10: The influence of EU tax law on the EU member states' external relations
  • Smit, D.S.
  • ; p. 215-230
  • Chapter 11: An EU policy for the future of international tax law
  • Bizioli, G.
  • ; p. 231-254
  • Chapter 12: Does EU tax policy require a new treaty?
  • Vanistendael, F.J.G.M.
  • ; p. 257-278
  • Chapter 13: Recent EU initiatives in direct and indirect taxtion
  • Kofler, G.W.
  • Tumpel, M.
  • ; p. 279-303
  • Chapter 14: Corporate tax harmonization : C(C)CTB 2.0?
  • Köszeghy, K.
  • ; p. 305-333
  • Chapter 15: Limits of judicial authority in tax policy
  • Schroeder, S.
  • ; p. 337-351
  • Chapter 16: The economic effects of EU tax jurisprudence
  • Feria, R. de la
  • Fuest, C.
  • ; p. 353-384
Extent
xxvi, 403 p.
Isbn
9789041188151
Isbn Type
(print)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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