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The Resource European tax law : volume 1 : general topics and direct taxation

European tax law : volume 1 : general topics and direct taxation

Label
European tax law : volume 1 : general topics and direct taxation
Title
European tax law : volume 1 : general topics and direct taxation
Title variation
Terra/Wattel - European tax law
Creator
Contributor
Subject
Language
eng
Summary
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
http://bibfra.me/vocab/lite/collectionName
  • European tax law
  • European tax law
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/meetingName
Terra, B.J.M
http://library.link/vocab/relatedWorkOrContributorName
  • Wattel, P.J
  • Marres, O.C.R
  • Vermeulen, H
http://library.link/vocab/subjectName
  • EU tax law
  • EU Treaty
  • EU law
  • harmful tax competition
  • ECJ case law
  • State aid
  • EU Charter of Fundamental Rights
  • tax treaty
  • third countries (EU)
  • direct tax
  • Parent-Subsidiary Directive
  • Merger Directive
  • Interest and Royalties Directive
  • dispute resolution
  • ATAD
  • CCCTB
  • exchange of information
  • soft law
  • harmonization of tax
  • VAT
  • transfer pricing
  • Arbitration Convention
  • EEIG
  • European Company
  • cross-border loss relief
  • mutual assistance
  • exit tax
  • dividend
  • corporate income tax
  • individual income tax
Label
European tax law : volume 1 : general topics and direct taxation
Instantiates
Publication
Edition
7th abridged student ed.
Extent
xxv, 547 p.
Isbn
9789403505909
Isbn Type
(print)
Label
European tax law : volume 1 : general topics and direct taxation
Publication
Edition
7th abridged student ed.
Extent
xxv, 547 p.
Isbn
9789403505909
Isbn Type
(print)

Library Locations

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