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The Influence of European Law on Direct Taxation Recent and Future Developments (Eucotax Series on European Taxation) by Dennis Weber

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Published by Kluwer Law International .
Written in English


  • EU taxation law,
  • Taxation law,
  • Law,
  • Legal Reference / Law Profession,
  • International,
  • Reference / Law,
  • Conflict of Laws,
  • Courts - General,
  • Taxation,
  • Congresses,
  • Europe,
  • Law and legislation

Book details:

The Physical Object
Number of Pages220
ID Numbers
Open LibraryOL12804234M
ISBN 109041126678
ISBN 109789041126672

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In Europe, direct taxation is still within the competence of the Member States. However, European law has become increasingly influential in this area as well. Most provisions of European law are 5/5(2).   As a thorough and critical discussion of EU tax rules in force, and of the European Court’s case law in direct taxation, this book will be of great use to academic researchers and students of EU law, tax practitioners, and policy-makers at the EU and national by: 1. The Influence of European law on Direct Taxation. Recent and Future Developments, Eurotax Series on European Taxation Eurotax Series on European Taxation: Author: Weber, D.M. Publisher: ACIL (FdR) Date issued: Access: Restricted Access: Language: und: Type: Book: Publisher: Kluwer Law International: Publication: The increased complexity of European tax law represents a major barrier to access by all those who are experts in either taxation or European law, but are still not familiar with the legal issues arising from their combination. Similar problems also arise for scholars and practitioners around the world who have realized that European tax law is no longer relevant only for a small academic.

The book provides an introduction to European law on direct taxation. It includes an overview of the sources of European law, the impact of the fundamental freedoms on direct taxation and the relevance of the European state aid provisions in tax matters. Further, it analyses all relevant directives in the field of direct taxation, namely the Parent-Subsidiary Directive, the Merger Directive. to be described. For methodological perspective, European Tax law as a scientific discipline covers three time levels: the past, the present and the future. The past is covered by the History of Tax Law, the present by Tax Law dogmatics, and the future by Tax Law policies. In . This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of European law and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. This book offers a critical review of the legislative and case-law developments in this area at the EU level, and reviews the European Commission’s proposed solutions in light of.

The influence of European law on direct taxation: recent and future developments. Autores: Alexander Fortuin Localización: European taxation, ISSN , Vol. 47, Nº. 3, , págs. Idioma: inglés Resumen. On 24 November , the Confédération Fiscale Européenne, in cooperation with the Netherlands Association of Tax Advisers and the Amsterdam Center for International Law.   BOOK REVIEW INTRODUCTION TO EUROPEAN TAX LAW: DIRECT TAXATION 2nd edition Editors: Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer Spiramus ISBN: A PRACTICAL GUIDE FOR PRACTITIONERS THROUGH THE COMPLEXITIES OF EUROPEAN TAX LAW An Appreciation by Phillip Taylor MBE and Elizabeth /5(2). Legislation in the direct tax area is limited to bringing the different laws in each EU country more in line with each other (approximation of laws). This can only be done to the extent necessary to improve the functioning of the European Union’s internal market and address common cross-border challenges such as tax . The book describes the legal remedies available against tax treatment that is in conflict with EU law. The study begins with a comprehensive overview of the basic principles and concepts of EU tax law and relevant articles of the Treaty on the Functioning of the European Union, analysing them in the light of direct tax case law.