The Resource EU tax law and policy in the 21st century
EU tax law and policy in the 21st century
Resource Information
The item EU tax law and policy in the 21st century represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item EU tax law and policy in the 21st century represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This book provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. Major changes in EU tax law demand an analysis of not just the current state of the field but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts
- Language
- eng
- Extent
- xxvi, 403 p.
- Contents
-
- Chapter 1 : The CJEU and the internal market concept in direct taxation
- Kemmeren, E.C.C.M.
- ; p. 3-50
- Chapter 2 : Equality and non-discrimination in European tax law
- Rust, A.
- ; p. 51-66
- Chapter 3 : A proposed framework to review tax rulings under state-aid rules
- Rossi-Maccanico, P.
- ; p. 67-80
- Chapter 4 : Fiscal aid : recent trends and relationship to fundamental freedoms
- Bartosch, A.
- ; p. 81-89
- Chapter 5 : Discretionary power of tax authorities as a State aid problem
- Lang, M.
- Zeiler, A.
- ; p. 91-106
- Chapter 6 : State-aid policy and the fight against harmful tax competition in the internal market : tax policy in disguise?
- Traversa, E. (Edoardo)
- Sabbadini, P.M.
- ; p. 107-134
- Chapter 7 : An enhanced relationship between taxpayers and tax authorities : a Taxpayer Charter of Rights and the European Taxpayers' Code
- Valente, P.
- ; p. 137-153
- Chapter 8 : Taxation at the crossroads of fundamental rights and fundamental freedoms in the EU
- Haslehner, W.C.
- ; p. 155-177
- Chapter 9 : Cross-border exchange of tax information and fundamental rights
- Chaouche, F.
- Haslehner, W.C.
- ; p. 179-212
- Chapter 10: The influence of EU tax law on the EU member states' external relations
- Smit, D.S.
- ; p. 215-230
- Chapter 11: An EU policy for the future of international tax law
- Bizioli, G.
- ; p. 231-254
- Chapter 12: Does EU tax policy require a new treaty?
- Vanistendael, F.J.G.M.
- ; p. 257-278
- Chapter 13: Recent EU initiatives in direct and indirect taxtion
- Kofler, G.W.
- Tumpel, M.
- ; p. 279-303
- Chapter 14: Corporate tax harmonization : C(C)CTB 2.0?
- Köszeghy, K.
- ; p. 305-333
- Chapter 15: Limits of judicial authority in tax policy
- Schroeder, S.
- ; p. 337-351
- Chapter 16: The economic effects of EU tax jurisprudence
- Feria, R. de la
- Fuest, C.
- ; p. 353-384
- Isbn
- 9789041188175
- Label
- EU tax law and policy in the 21st century
- Title
- EU tax law and policy in the 21st century
- Language
- eng
- Summary
- This book provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. Major changes in EU tax law demand an analysis of not just the current state of the field but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
-
- Haslehner, W.C
- Kofler, G.W
- Rust, A
- Series statement
- Eucotax series on European taxation
- Series volume
- volume 55
- http://library.link/vocab/subjectName
-
- EU tax law
- non-discrimination;
- State aid
- fundamental freedoms;
- tax competition
- exchange of information
- harmonization of tax
- Label
- EU tax law and policy in the 21st century
- Contents
-
- Chapter 1 : The CJEU and the internal market concept in direct taxation
- Kemmeren, E.C.C.M.
- ; p. 3-50
- Chapter 2 : Equality and non-discrimination in European tax law
- Rust, A.
- ; p. 51-66
- Chapter 3 : A proposed framework to review tax rulings under state-aid rules
- Rossi-Maccanico, P.
- ; p. 67-80
- Chapter 4 : Fiscal aid : recent trends and relationship to fundamental freedoms
- Bartosch, A.
- ; p. 81-89
- Chapter 5 : Discretionary power of tax authorities as a State aid problem
- Lang, M.
- Zeiler, A.
- ; p. 91-106
- Chapter 6 : State-aid policy and the fight against harmful tax competition in the internal market : tax policy in disguise?
- Traversa, E. (Edoardo)
- Sabbadini, P.M.
- ; p. 107-134
- Chapter 7 : An enhanced relationship between taxpayers and tax authorities : a Taxpayer Charter of Rights and the European Taxpayers' Code
- Valente, P.
- ; p. 137-153
- Chapter 8 : Taxation at the crossroads of fundamental rights and fundamental freedoms in the EU
- Haslehner, W.C.
- ; p. 155-177
- Chapter 9 : Cross-border exchange of tax information and fundamental rights
- Chaouche, F.
- Haslehner, W.C.
- ; p. 179-212
- Chapter 10: The influence of EU tax law on the EU member states' external relations
- Smit, D.S.
- ; p. 215-230
- Chapter 11: An EU policy for the future of international tax law
- Bizioli, G.
- ; p. 231-254
- Chapter 12: Does EU tax policy require a new treaty?
- Vanistendael, F.J.G.M.
- ; p. 257-278
- Chapter 13: Recent EU initiatives in direct and indirect taxtion
- Kofler, G.W.
- Tumpel, M.
- ; p. 279-303
- Chapter 14: Corporate tax harmonization : C(C)CTB 2.0?
- Köszeghy, K.
- ; p. 305-333
- Chapter 15: Limits of judicial authority in tax policy
- Schroeder, S.
- ; p. 337-351
- Chapter 16: The economic effects of EU tax jurisprudence
- Feria, R. de la
- Fuest, C.
- ; p. 353-384
- Extent
- xxvi, 403 p.
- Isbn
- 9789041188175
- Isbn Type
- (web-pdf)
- Label
- EU tax law and policy in the 21st century
- Contents
-
- Chapter 1 : The CJEU and the internal market concept in direct taxation
- Kemmeren, E.C.C.M.
- ; p. 3-50
- Chapter 2 : Equality and non-discrimination in European tax law
- Rust, A.
- ; p. 51-66
- Chapter 3 : A proposed framework to review tax rulings under state-aid rules
- Rossi-Maccanico, P.
- ; p. 67-80
- Chapter 4 : Fiscal aid : recent trends and relationship to fundamental freedoms
- Bartosch, A.
- ; p. 81-89
- Chapter 5 : Discretionary power of tax authorities as a State aid problem
- Lang, M.
- Zeiler, A.
- ; p. 91-106
- Chapter 6 : State-aid policy and the fight against harmful tax competition in the internal market : tax policy in disguise?
- Traversa, E. (Edoardo)
- Sabbadini, P.M.
- ; p. 107-134
- Chapter 7 : An enhanced relationship between taxpayers and tax authorities : a Taxpayer Charter of Rights and the European Taxpayers' Code
- Valente, P.
- ; p. 137-153
- Chapter 8 : Taxation at the crossroads of fundamental rights and fundamental freedoms in the EU
- Haslehner, W.C.
- ; p. 155-177
- Chapter 9 : Cross-border exchange of tax information and fundamental rights
- Chaouche, F.
- Haslehner, W.C.
- ; p. 179-212
- Chapter 10: The influence of EU tax law on the EU member states' external relations
- Smit, D.S.
- ; p. 215-230
- Chapter 11: An EU policy for the future of international tax law
- Bizioli, G.
- ; p. 231-254
- Chapter 12: Does EU tax policy require a new treaty?
- Vanistendael, F.J.G.M.
- ; p. 257-278
- Chapter 13: Recent EU initiatives in direct and indirect taxtion
- Kofler, G.W.
- Tumpel, M.
- ; p. 279-303
- Chapter 14: Corporate tax harmonization : C(C)CTB 2.0?
- Köszeghy, K.
- ; p. 305-333
- Chapter 15: Limits of judicial authority in tax policy
- Schroeder, S.
- ; p. 337-351
- Chapter 16: The economic effects of EU tax jurisprudence
- Feria, R. de la
- Fuest, C.
- ; p. 353-384
- Extent
- xxvi, 403 p.
- Isbn
- 9789041188175
- Isbn Type
- (web-pdf)
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