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The Resource Research handbook on European Union taxation law

Research handbook on European Union taxation law

Contributor
Summary
This book investigates the EU tax law principles in the context of both direct and indirect taxation. It provides an insight into the taxation of individuals, businesses, passive investment and the non-profit sector. It reviews the harmonisation debate in the areas of corporate taxation and Value Added Tax, and also analyses the current developments as to energy and environmental taxation. Tax competition, State aid and the impact of the international polemic against aggressive tax planning are explored, as are the more procedural but equally important topics dealing with cooperation between tax authorities, exchange of information, taxpayer rights and dispute resolution. The final part of this book examines the external dimension to EU tax law - not only as far as the fundamental freedoms are concerned but also in the context of trade agreements and association agreements
Language
eng
Work
Publication
Extent
xvi, 645 p.
Contents
  • Introduction to Research Handbook on European Union Taxation Law
  • HJI Panayi, C.
  • Haslehner, W.C.
  • Traversa, E. (Edoardo)
  • ; p. 1-10
  • EU power to tax : competences in the area of direct taxation
  • Kofler, G.
  • ; p. 11-50
  • Equality, ability to pay and neutrality
  • Bizioli, G.
  • Reimer, E.
  • ; p. 51-74
  • Territoriality, abuse and coherence
  • Traversa, E. (Edoardo)
  • ; p. 75-92
  • The relationship between primary, secondary and national law
  • Szudoczky, R.
  • ; p. 93-118
  • The relationship between EU and international tax law
  • HJI Panayi, C.
  • ; p. 119-141
  • The functioning of fundamental freedoms and tax neutrality in the internal market
  • Vanistendael, F.
  • ; p. 142-162
  • Free movement of citizens and family taxation
  • Bammens, N.
  • ; p. 163-177
  • Taxation of business in the EU : general issues
  • Maitrot de la Motte, A.
  • ; p. 178-193
  • Taxation of business in the EU : special problems of crossborder losses and exit taxation
  • Hey, J.
  • ; p. 194-223
  • Taxation of passive income
  • Helminen, M.
  • ; p. 224-247
  • Charitable organizations
  • Hemels, S.
  • ; p. 248-268
  • Corporate tax harmonisation - stage I : the struggle for progress
  • Gammie, M.
  • ; p. 270-293
  • Corporate tax harmonisation - stage II : coordination to fight tax avoidance and harmful tax competition
  • Cerioni, L.
  • ; p. 294-319
  • Origin and merits of EU value added tax : a critical appraisal
  • Herbain, C.A.
  • ; p. 320-339
  • Key policy issues for the future of the EU VAT system
  • Lamensch, M.
  • ; p. 340-358
  • Exploring the impact of EU law on energy and environmental taxation
  • Pirlot, A.
  • ; p. 359-389
  • Aggressive tax planning and harmful tax competition
  • Dourado, A.P.
  • ; p. 390-409
  • State aid, tax integration and state sovereignty
  • Lyal, R.
  • ; p. 410-429
  • Transfer pricing rules and State aid law
  • Haslehner, W.C.
  • ; p. 430-449
  • Relationship of fiscal State aid and the fundamental freedoms
  • Ismer, R.
  • Piotrowski, S.
  • ; p. 450-473
  • Administrative cooperation and recovery of taxes
  • De Troyer, I.
  • ; p. 474-488
  • Exchange of information and cooperation in direct taxation
  • Seer, R.
  • Kargitta, S.
  • ; p. 489-511
  • Fundamental rights in EU tax law
  • Perrou, K.
  • ; p. 511-540
  • Dispute resolution and taxpayer participation
  • Perrou, K.
  • ; p. 541-562
  • The external dimension of the fundamental freedoms and taxation
  • Spies, K.
  • ; p. 563-591
  • The tax dimension of EU trade and investment agreements : conflicting perspectives
  • Luja, R.
  • ; p. 592-610
  • Company taxation aspects of investment liberalization provisions under EU Association Agreements
  • Smit, D.S. (Daniël)
  • ; p. 611-630
Isbn
9781788110839
Instance
Label
Research handbook on European Union taxation law
Title
Research handbook on European Union taxation law
Contributor
Subject
Language
eng
Summary
This book investigates the EU tax law principles in the context of both direct and indirect taxation. It provides an insight into the taxation of individuals, businesses, passive investment and the non-profit sector. It reviews the harmonisation debate in the areas of corporate taxation and Value Added Tax, and also analyses the current developments as to energy and environmental taxation. Tax competition, State aid and the impact of the international polemic against aggressive tax planning are explored, as are the more procedural but equally important topics dealing with cooperation between tax authorities, exchange of information, taxpayer rights and dispute resolution. The final part of this book examines the external dimension to EU tax law - not only as far as the fundamental freedoms are concerned but also in the context of trade agreements and association agreements
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • HJI Panayi, C
  • Haslehner, W.C
  • Traversa, E. (Edoardo)
Series statement
Research handbooks in European law
http://library.link/vocab/subjectName
  • EU tax law
  • canons of taxation
  • fundamental freedoms
  • fiscal neutrality
  • dispute resolution
  • investment
  • passive income
  • charities
  • ability to pay
  • individual income tax
  • corporate income tax
  • harmonization of tax
  • territoriality principle
  • domestic tax law
  • international tax law
  • family taxation
  • cross-border loss relief
  • exit tax
  • VAT
  • energy tax
  • environmental tax
  • aggressive tax planning
  • harmful tax competition
  • State aid
  • tax sovereignty
  • transfer pricing
  • recovery of tax
Label
Research handbook on European Union taxation law
Instantiates
Publication
Contents
  • Introduction to Research Handbook on European Union Taxation Law
  • HJI Panayi, C.
  • Haslehner, W.C.
  • Traversa, E. (Edoardo)
  • ; p. 1-10
  • EU power to tax : competences in the area of direct taxation
  • Kofler, G.
  • ; p. 11-50
  • Equality, ability to pay and neutrality
  • Bizioli, G.
  • Reimer, E.
  • ; p. 51-74
  • Territoriality, abuse and coherence
  • Traversa, E. (Edoardo)
  • ; p. 75-92
  • The relationship between primary, secondary and national law
  • Szudoczky, R.
  • ; p. 93-118
  • The relationship between EU and international tax law
  • HJI Panayi, C.
  • ; p. 119-141
  • The functioning of fundamental freedoms and tax neutrality in the internal market
  • Vanistendael, F.
  • ; p. 142-162
  • Free movement of citizens and family taxation
  • Bammens, N.
  • ; p. 163-177
  • Taxation of business in the EU : general issues
  • Maitrot de la Motte, A.
  • ; p. 178-193
  • Taxation of business in the EU : special problems of crossborder losses and exit taxation
  • Hey, J.
  • ; p. 194-223
  • Taxation of passive income
  • Helminen, M.
  • ; p. 224-247
  • Charitable organizations
  • Hemels, S.
  • ; p. 248-268
  • Corporate tax harmonisation - stage I : the struggle for progress
  • Gammie, M.
  • ; p. 270-293
  • Corporate tax harmonisation - stage II : coordination to fight tax avoidance and harmful tax competition
  • Cerioni, L.
  • ; p. 294-319
  • Origin and merits of EU value added tax : a critical appraisal
  • Herbain, C.A.
  • ; p. 320-339
  • Key policy issues for the future of the EU VAT system
  • Lamensch, M.
  • ; p. 340-358
  • Exploring the impact of EU law on energy and environmental taxation
  • Pirlot, A.
  • ; p. 359-389
  • Aggressive tax planning and harmful tax competition
  • Dourado, A.P.
  • ; p. 390-409
  • State aid, tax integration and state sovereignty
  • Lyal, R.
  • ; p. 410-429
  • Transfer pricing rules and State aid law
  • Haslehner, W.C.
  • ; p. 430-449
  • Relationship of fiscal State aid and the fundamental freedoms
  • Ismer, R.
  • Piotrowski, S.
  • ; p. 450-473
  • Administrative cooperation and recovery of taxes
  • De Troyer, I.
  • ; p. 474-488
  • Exchange of information and cooperation in direct taxation
  • Seer, R.
  • Kargitta, S.
  • ; p. 489-511
  • Fundamental rights in EU tax law
  • Perrou, K.
  • ; p. 511-540
  • Dispute resolution and taxpayer participation
  • Perrou, K.
  • ; p. 541-562
  • The external dimension of the fundamental freedoms and taxation
  • Spies, K.
  • ; p. 563-591
  • The tax dimension of EU trade and investment agreements : conflicting perspectives
  • Luja, R.
  • ; p. 592-610
  • Company taxation aspects of investment liberalization provisions under EU Association Agreements
  • Smit, D.S. (Daniël)
  • ; p. 611-630
Extent
xvi, 645 p.
Isbn
9781788110839
Label
Research handbook on European Union taxation law
Publication
Contents
  • Introduction to Research Handbook on European Union Taxation Law
  • HJI Panayi, C.
  • Haslehner, W.C.
  • Traversa, E. (Edoardo)
  • ; p. 1-10
  • EU power to tax : competences in the area of direct taxation
  • Kofler, G.
  • ; p. 11-50
  • Equality, ability to pay and neutrality
  • Bizioli, G.
  • Reimer, E.
  • ; p. 51-74
  • Territoriality, abuse and coherence
  • Traversa, E. (Edoardo)
  • ; p. 75-92
  • The relationship between primary, secondary and national law
  • Szudoczky, R.
  • ; p. 93-118
  • The relationship between EU and international tax law
  • HJI Panayi, C.
  • ; p. 119-141
  • The functioning of fundamental freedoms and tax neutrality in the internal market
  • Vanistendael, F.
  • ; p. 142-162
  • Free movement of citizens and family taxation
  • Bammens, N.
  • ; p. 163-177
  • Taxation of business in the EU : general issues
  • Maitrot de la Motte, A.
  • ; p. 178-193
  • Taxation of business in the EU : special problems of crossborder losses and exit taxation
  • Hey, J.
  • ; p. 194-223
  • Taxation of passive income
  • Helminen, M.
  • ; p. 224-247
  • Charitable organizations
  • Hemels, S.
  • ; p. 248-268
  • Corporate tax harmonisation - stage I : the struggle for progress
  • Gammie, M.
  • ; p. 270-293
  • Corporate tax harmonisation - stage II : coordination to fight tax avoidance and harmful tax competition
  • Cerioni, L.
  • ; p. 294-319
  • Origin and merits of EU value added tax : a critical appraisal
  • Herbain, C.A.
  • ; p. 320-339
  • Key policy issues for the future of the EU VAT system
  • Lamensch, M.
  • ; p. 340-358
  • Exploring the impact of EU law on energy and environmental taxation
  • Pirlot, A.
  • ; p. 359-389
  • Aggressive tax planning and harmful tax competition
  • Dourado, A.P.
  • ; p. 390-409
  • State aid, tax integration and state sovereignty
  • Lyal, R.
  • ; p. 410-429
  • Transfer pricing rules and State aid law
  • Haslehner, W.C.
  • ; p. 430-449
  • Relationship of fiscal State aid and the fundamental freedoms
  • Ismer, R.
  • Piotrowski, S.
  • ; p. 450-473
  • Administrative cooperation and recovery of taxes
  • De Troyer, I.
  • ; p. 474-488
  • Exchange of information and cooperation in direct taxation
  • Seer, R.
  • Kargitta, S.
  • ; p. 489-511
  • Fundamental rights in EU tax law
  • Perrou, K.
  • ; p. 511-540
  • Dispute resolution and taxpayer participation
  • Perrou, K.
  • ; p. 541-562
  • The external dimension of the fundamental freedoms and taxation
  • Spies, K.
  • ; p. 563-591
  • The tax dimension of EU trade and investment agreements : conflicting perspectives
  • Luja, R.
  • ; p. 592-610
  • Company taxation aspects of investment liberalization provisions under EU Association Agreements
  • Smit, D.S. (Daniël)
  • ; p. 611-630
Extent
xvi, 645 p.
Isbn
9781788110839

Subject

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932

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