Research handbook on European Union taxation law

Resource Information

The instance Research handbook on European Union taxation law represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

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Label

Research handbook on European Union taxation law

Instantiates

• Research handbook on European Union taxation law

Publication

• Cheltenham, Edward Elgar Publishing, 2020

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

9781788110846

Record ID

u119281