This handbook is a concise guide for all those who aim to obtain a basic knowledge of European tax law. Designed for students, it should also be useful for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. This book should also help academics without a legal background to approach the technical issues raised by European Union tax law.
This edition contains selected relevant information available as of 30 June 2022. It retains all of the features and tools contained in the previous editions (including the final charts, which our readers very much appreciate).
In this edition, we have also included a list of relevant documents and a selection of reference textbooks on European tax law in five languages, which we found of potential interest to our readers.
Table of Contents
Preface 7th edition
List of Authors
List of Abbreviations
Documents
Łukasz Adamczyk/Alicja Majdańska
Chapter 1 - The Sources of EU Law Relevant for Direct Taxation
Pasquale Pistone/Rita Szudoczky
Chapter 2 - Coordination of Tax Laws and Tax Policies in the EU
Ivan Lazarov
Chapter 3 - The Relevance of the Fundamental Freedoms for Direct Taxation
Alexandra Miladinovic
Chapter 4 - The State Aid Provisions of the TFEU in Tax Matters
Mario Tenore
Chapter 5 - The Parent-Subsidiary Directive
Matthias Hofstätter/Daniela Hohenwarter-Mayr
Chapter 6 - The Merger Directive
Dimitar Hristov
Chapter 7 - The Interest and Royalties Directive
Stephanie Zolles/Valentin Bendlinger
Chapter 8 - The Anti-Tax Avoidance Directive
Karoline Spies/Viktoria Wöhrer
Chapter 9 - Mutual Assistance in Direct Tax Matters
Jean-Philippe Van West
Chapter 10 - The EU Arbitration Convention and Dispute Resolution
Directive
Table of CJEU Case Law
Index
Samples
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Author
Michael Lang is professor and head of the Institute for Austrian and International Tax Law, WU.
Pasquale Pistone is Jean Monnet ad Personam professor at the Institute for Austrian and International Tax Law, WU and associate professor at the University of Salerno.
Josef Schuch, Claus Staringer, Alexander Rust, Georg Kofler and Karoline Spies are professors at the Institute for Austrian and International Tax Law, WU.
