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Research Handbook on European Union Taxation Law

Gebonden Engels 2020 9781788110839
In herdruk, verschijningsdatum onbekend


Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the relevant legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.

This multidisciplinary book provides an insight into the taxation of individuals, businesses, passive investment and the non-profit sector. It reviews the harmonisation debate in the areas of corporate taxation and Value Added Tax, and also analyses the current developments as to energy and environmental taxation. Tax competition, state aid and the impact of the international polemic against aggressive tax planning are explored, as are the more procedural but equally important topics dealing with cooperation between tax authorities, exchange of information, taxpayer rights and dispute resolution. The final part of this book examines the external dimension to EU tax law – not only as far as the fundamental freedoms are concerned but also in the context of trade agreements and association agreements.

An essential resource for students and scholars of EU taxation law, this Handbook will also appeal to practitioners and government officials working in taxation across the EU and beyond.


Aantal pagina's:672


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1. Introduction

PART I General Principles of EU Tax Law
2. EU Power to Tax: Competences in the Area of Direct Taxation
Georg Kofler

3. Equality, Ability to Pay and Neutrality
Gianluigi Bizioli and Ekkehart Reimer

4. Territoriality, Abuse and Coherence
Edoardo Traversa

5. The Relationship between primary, secondary and national law
Rita Szudoczky

6. The Relationship between EU and International Tax Law
Christiana HJI Panayi

7. The Functioning of Fundamental Freedoms and Tax Neutrality in the Internal Market
Frans Vanistendael

PART II Free Movement and Taxation
8. Free Movement of Citizens and Family Taxation
Niels Bammens

9. Taxation of business in the EU: General Issues
Alexandre Maitrot de la Motte

10. Taxation of business in the EU: Special problems of crossborder losses and exit taxation
Johanna Hey

11. Taxation of Passive Income
Marjaana Helminen

12. Charitable organizations
Sigrid Hemels

PART III Tax Harmonisation in the EU
13. Corporate Tax Harmonisation - Stage I: The Struggle for Progress
Malcolm Gammie

14. Corporate Tax Harmonisation - Stage II: Coordination to Fight Tax Avoidance and Harmful Tax Competition
Luca Cerioni

15. Origin and Merits of EU Value Added Tax: A Critical Appraisal
Charlène A. Herbain

16. Key Policy Issues for the Future of the EU VAT System
Marie Lamensch

17. Exploring the Impact of European Union Law on Energy & Environmental Taxation
Alice Pirlot

PART IV Tax Competition and EU Law
18. Aggressive Tax Planning and Harmful Tax Competition
Ana Paula Dourado

19. State aid, tax integration and state sovereignty
Richard Lyal

20. Transfer Pricing Rules and State aid law
Werner Haslehner

21. Relationship of Fiscal State Aid and the Fundamental Freedoms
Roland Ismer and Sophia Piotrowski

PART V Administrative Cooperation and Tax Procedure
22. Administrative Cooperation and Recovery of Taxes
Ilse De Troyer

23. Exchange of Information and cooperation in direct taxation
Roman Seer and Sascha Kargitta

24. Fundamental Rights in EU Tax Law
Katerina Perrou

25. Dispute Resolution and Taxpayer Participation
Katerina Perrou

Part VI The External Dimension of EU tax law
26. The external dimension of the fundamental freedoms and taxation
Karoline Spies

27. The tax dimension of EU trade and investment agreements: Conflicting perspectives
Raymond Luja

28. Company Taxation Aspects of Investment Liberalization Provisions under EU Association Agreements
Daniel Smit


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