

Juliane Kokott holds the office of Advocate General at the Court of Justice of the European Union, Luxembourg. Since October 2003, she has been responsible for over 1400 cases and has delivered more than 570 Opinions, including some 160 on taxation.
Meer over Juliane KokottEU Tax Law
A Handbook
Gebonden Engels 2022 1e druk 9783406743955Samenvatting
"Taxes are the lifeblood of government." (U.S. Supreme Court 1935). They are the fundament of statehood, but more and more the subject of European regulation and international concern. This book systematically analyses the Tax Law of the European Union, which has developed in the space between the national legal orders of the Member States on the one hand and the international regime (particularly the influences of the OECD, including BEPS) on the other.
In that framework, the author considers the whole body of the Tax Law of the European Union: the general principles applicable to both direct and to indirect taxation; the principle of equality and its more specific expressions in the basic freedoms and the prohibition of State aid, the principles of neutrality and ability to pay, taxpayers' fundamental rights; the justifications of infringements -- balanced allocation of taxing powers, including the fight against tax avoidance; secondary legislation in the area of direct taxes; and details of the Union's VAT law and excises taxes. The reader will find everything in this book.
The advantages at a glance:
- comprehensive and systematic update of the vast case-law of the ECJ
- detailed analysis of the various EU tax law problems, including VAT
- the broad context of constitutional and international law
The target group
For Tax lawyers, both academics and practitioners, active in the areas of direct or indirect taxation. Teachers and practitioners of EU law, students.
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Inhoudsopgave
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About the Author
PART 1
GENERAL PART
§ 1. Overview of the Sources of EU Tax Law
§ 2. General Principles of EU Tax Law
§ 3. The Principle of Equality as Foundation of Tax Law
§ 4. Taxpayers’ Fundamental Rights
§ 5. Justification of Infringements
PART 2
SPECIAL PART
§ 6. Direct Taxation
§ 7. Indirect Taxation
§ 8. EU Taxes
PART 3
THE IMPLEMENTATION OF EU TAX LAW
§ 9. Administrative Implementation
§ 10. Judicial Implementation and Legal Protection
PART 4
CONCLUDING REMARKS
§ 11. Summary
Index
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