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

Resource Information

The work European tax law : volume 1 : general topics and direct taxation represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

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

Title variation

Terra/Wattel - European tax law

Creator

• European tax law
• Terra, B.J.M

Contributor

• Marres, O.C.R
• Vermeulen, H
• Wattel, P.J

Subject

• CCCTB
• ECJ case law
• EEIG
• EU Arbitration Convention
• EU Charter of Fundamental Rights
• EU Treaty
• EU law
• EU tax law
• European Company
• Interest and Royalties Directive
• Merger Directive
• Parent-Subsidiary Directive
• State aid
• VAT
• corporate income tax
• direct tax
• dispute resolution
• dividend
• exchange of information
• exit tax
• harmful tax competition
• harmonization of tax
• individual income tax
• mutual assistance
• soft law
• tax treaty
• third countries (EU)
• transfer pricing
• cross-border loss relief
• ATAD

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

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

English

Literary form

non fiction