Fiscale handboeken
Vol 1 General Topics and Direct Taxation
Fiscale handboeken
Vol 1 General Topics and Direct Taxation
The seventh edition of this leading series brings a 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.
Niet leverbaar
The seventh edition of this leading series brings a 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 laws meant to put a halt to harmful tax competition. The seventh edition of European Tax Law offers a cutting-edge analysis of the field surrounding tax law across Europe. It 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. Previous editions were highly regarded as a staple overview of EU tax law among EU tax law for practitioners, policymakers, the judiciary and academics alike. With its updated legislation and case-law up to January 2018, this new edition maintains its unparalleled depth and clarity as the go-to reference book in the field. Tax Law topics The first volume of #European Tax Law# extensively covers topics revolving around procedural matters and the extent of judicial protection. The chapters explore: 1. The consequences of the EU free movement rights, the EU State aid prohibition, the EU Charter of Fundamental Rights 2. 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 3. Secondary EU law in force and proposed on direct taxes (Parent- Subsidiary Directive, Tax Merger Directive, Interest and Royalties Directive, cross-border tax dispute settlement instruments, the Anti-Tax Avoidance Directive and the C(C)CTB proposal 4. The exchange of information and other administrative assistance in the assessment and recovery of taxes between the EU Member States 5. Soft Law on Harmful Tax Competition The upcoming second volume of this book will cover harmonization of indirect taxation, energy taxation and capital duty, as well as administrative cooperation in the field of indirect taxation.