Terra/Wattel European Tax Law / 1 General Topics and Direct Taxation / Fiscale handboeken / 29

Volume 1 General Topics and Direct Taxation

Auteur [{:name=>"Otto Marres", :role=>"B01"}, {:name=>"Peter J. Wattel", :role=>"B01"}, {:name=>"Hein Vermeulen", :role=>"B01"}]

Terra/Wattel European Tax Law / 1 General Topics and Direct Taxation / Fiscale handboeken / 29

Terra/Wattel European Tax Law / 1 General Topics and Direct Taxation / Fiscale handboeken / 29 achterkant

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ISBN

9789013133592

Bindwijze

Paperback

Taal

Nederlands , Overig

Auteur

[{:name=>"Otto Marres", :role=>"B01"}, {:name=>"Peter J. Wattel", :role=>"B01"}, {:name=>"Hein Vermeulen", :role=>"B01"}]

Uitgeverij

Wolters Kluwer Nederland B.V.

Jaar van uitgifte

2018

Aantal pagina’s

576

Waar gaat het over?

European Tax Law provides a state of the art overview of EU law and taxation. Catering towards both tax law students and EU law students, the seventh edition of this leading textbook systematically examines a broad range of topics. The volume is unparalleled in its clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. The reader will gain a critical perspective on the tax implications of the EU Treaties and of EU tax harmonization and coordination policy. The authors put forward a discussion of the EU Court's case law in direct tax matters, and a discussion of the Union's direct tax rules in force. IMPORTANT: for practitioners, tax administrators, academics, the judiciary, and tax law or Union law policy makers an unabridged hardcover edition twice this size is available. EU Law & TaxationThe chapters cover all aspects of EU law and direct taxation. The first part addresses the foundations on which present European tax law is built. The second part will go in-depth on both positive and negative European integration of direct taxation. The reader gains a deeper understanding of the EU Directives harmonizing corporate income taxation, the cross-border exchange of information and recovery assistance, and the impact of the EU free movement rights and the EU State aid prohibition on direct taxation. Volume II of this book, to be released in the near future, will cover harmonization of indirect taxation, energy taxation and capital duty, as well as administrative cooperation in the field of indirect taxation.

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