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.During the past two years the growing role of state aids and EU fundamental rights have confirmed the trend that steers them towards having an equivalent impact on direct taxation as compared to the one traditionally had by fundamental freedoms. The developments of secondary law have been more marginal instead, confirming the difficulties in producing secondary legislation on direct taxes.This edition contains selected relevant information available as of 30 June 2020 and retains all of the features and tools contained in the previous editions.

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Detalles bibliogr�ficos

T�tulo: Introduction to European Tax Law
Editor: Spiramus Press, GB
Fecha de publicaci�n: 2020
Idioma: Ingl�s
ISBN 10: 1913507211
ISBN 13: 9781913507213
Encuadernaci�n: Paperback
Estado: New

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Sinopsis

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.

During the past two years the growing role of state aids and EU fundamental rights have confirmed the trend that steers them towards having an equivalent impact on direct taxation as compared to the one traditionally had by fundamental freedoms. The developments of secondary law have been more marginal instead, confirming the difficulties in producing secondary legislation on direct taxes.

This edition contains selected relevant information available as of 30 June 2020 and retains all of the features and tools contained in the previous editions.

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Michael Lang is professor and head of the Institute for Austrian and International Tax Law, WU.

Pasquale Pistone is Jean Monnet ad Personam professor at the Institute for Austrian and International Tax Law, WU and associate professor at the University of Salerno.

Josef Schuch, Claus Staringer, Alexander Rust, Georg Kofler and Karoline Spies are professors at the Institute for Austrian and International Tax Law, WU.

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