Diritto tributario europeo

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Summary: This manual provides a systematic analysis of European tax law. It applies the methodology of examining European law, to verify its impact on tax categories and legal institutions. The manual is divided into three parts, which analyse (1) the impact of the principles of European tax law (including the relevant aspects of European procedural law), (2) the application of European primary law (fundamental rights, fundamental freedoms and State aid) to tax matters and (3) the secondary European tax law in force. This second edition has been revised and updated to 15 July 2020, with an analysis of the tax case law of the European Court of Justice (including the General Court judgment in the Ireland and Apple case on State aid tax), of regulatory developments and of the proposals made public by the European Commission up to that date

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Summary: This manual provides a systematic analysis of European tax law. It applies the methodology of examining European law, to verify its impact on tax categories and legal institutions. The manual is divided into three parts, which analyse (1) the impact of the principles of European tax law (including the relevant aspects of European procedural law), (2) the application of European primary law (fundamental rights, fundamental freedoms and State aid) to tax matters and (3) the secondary European tax law in force. This second edition has been revised and updated to 15 July 2020, with an analysis of the tax case law of the European Court of Justice (including the General Court judgment in the Ireland and Apple case on State aid tax), of regulatory developments and of the proposals made public by the European Commission up to that date