Introduction to European Tax Law on Direct Taxation

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Michael Lang (Hg.), Pasquale Pistone (Hg.), Josef Schuch (Hg.), Claus Staringer (Hg.), Introduction to European Tax Law on Direct Taxation (2014), Linde Verlag, 1210 Wien, ISBN: 9783709405468

Beschreibung / Abstract

A basic knowledge of European tax law

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, 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. The authors also consider that this book can be useful to academics without a legal background in order to approach the technical issues raised by European Union tax law.

This third edition has been updated and upgraded. For the purpose of enhancing the handbook†™s content and its flexible use, the book contains (flow) charts, a table of all ECJ judgments quoted, indicating the marginal number and chapter in which they have been analysed, and an analytical index. Considering the complexity of European direct tax law and the relevant ECJ case law, the authors and editors believe that such features will also make this handbook an indispensable tool for the most experienced European direct tax law experts.

Inhaltsverzeichnis

  • BEGINN
  • Titelei
  • Preface 3rd edition
  • Preface 2nd edition
  • Preface 1st edition
  • Contents
  • List of Abbreviations
  • I. The Sources of EU Law Relevant for Direct Taxation - Šukasz Adamczyk
  • II. The Relevance of the Fundamental Freedoms for Direct Taxation - Vanessa E. Englmair
  • III. The State Aid Provisions of the TFEU in Tax Matters - Marie-Ann Kronthaler & Yinon Tzubery
  • IV. The Parent-Subsidiary Directive - Mario Tenore
  • V. The Merger Directive - Matthias Hofstätter/Daniela Hohenwarter-Mayr
  • VI. The Interest and Royalty Directive - Dimitar Hristov
  • VII. The Savings Directive - Sabine Heidenbauer
  • VIII. The Directives on Mutual Assistance in the Assessment and in the Recovery of Tax Claims in theField of Direct Taxation - Michael Schilcher/Karoline Spies
  • IX. The EU Arbitration Convention - Patrick Plansky
  • List of Authors
  • Tables of Equivalences of Relevant Treaty Provisions for Direct Taxation
  • Table of ECJ Case Law
  • Index

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