Introduction To European Tax Law

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Introduction To European Tax Law

Author : Michael Lang
ISBN : 9781907444685
Genre : Business & Economics
File Size : 82.1 MB
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This handbook is a concise guide for those who are interested in 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, for European law specialists who are reluctant to approach the technicalities of direct taxation, and for non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. The book will also 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 the ECJ judgments quoted, indicating the marginal number and chapter in which they have been analyzed, and an analytical index. Considering the complexity of European direct tax law and the relevant ECJ case law, such features will also make this handbook an indispensable tool for the most experienced European direct tax law experts.
Category: Business & Economics

Introduction To European Tax Law

Author : Michael Lang
ISBN : 9781910151693
Genre : Business & Economics
File Size : 56.13 MB
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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. Significant tax developments have unfolded in recent years in the areas of both primary and secondary EU law. Besides the significant advances in the interpretation of the fundamental freedoms and State aid, we have witnessed an increase in the relevance of case law on EU fundamental rights and the issuance of directives in the fields of mutual assistance, anti-tax avoidance and dispute settlement. This fifth edition considers all such changes, without losing its traditional concise approach to the analysis of the relevant issues.
Category: Business & Economics

Introduction To European Tax Law On Direct Taxation

Author : Michael Lang
ISBN : 9783709407615
Genre : Law
File Size : 90.10 MB
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Basic knowledge of European Tax Law This fourth edition contains changes that go beyond a mere update. In particular, it includes an enhanced analysis of the implications of the EU Charter of Fundamental Rights for direct taxes, a new chapter on European tax coordination, a focused analysis of the implications of BEPS and tax transparency for EU tax law and a stronger emphasis of developments in the field of State aids. 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. The authors and editors trust that, with its updated content and tools, this book will remain an indispensable consultation tool for even the most experienced European direct tax law experts.
Category: Law

Introduction To European Tax Law On Direct Taxation

Author : Michael Lang
ISBN : 1913507211
Genre :
File Size : 78.88 MB
Format : PDF
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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 and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. The fourth edition contains changes that include: an enhanced analysis of the implications of the EU Charter of Fundamental Rights for direct taxes; a new chapter on European tax coordination; a focused analysis of the implications of BEPS and tax transparency for EU tax law; and a stronger emphasis of developments in the field of State aids.
Category:

Introduction To European Tax Law Direct Taxation

Author : Michael Lang
ISBN : 9781910151402
Genre : Business & Economics
File Size : 31.67 MB
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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 fourth edition contains changes that go beyond a mere update. In particular, it includes an enhanced analysis of the implications of the EU Charter of Fundamental Rights for direct taxes, a new chapter on European tax coordination, a focused analysis of the implications of BEPS and tax transparency for EU tax law and a stronger emphasis of developments in the field of State aids. The authors and editors trust that, with its updated content and tools, this book will remain an indispensable consultation tool also for even the most experienced European direct tax law experts. Chapter 1 Łukasz Adamczyk/Alicja Majdańska The Sources of EU Law Relevant for Direct Taxation Chapter 2 Pasquale Pistone/Rita Szudoczky The Coordination of Tax Policies in the EU Chapter 3 Vanessa E. Englmair The Relevance of the Fundamental Freedoms for Direct Taxation Chapter 4 Marie-Ann Kronthaler/Yinon Tzubery The State Aid Provisions of the TFEU in Tax Matters Chapter 5 Mario Tenore The Parent-Subsidiary Directive Chapter 6 Matthias Hofstätter/Daniela Hohenwarter-Mayr The Merger Directive Chapter 7 Dimitar Hristov The Interest and Royalty Directive Chapter 8 Michael Schilcher/Karoline Spies/Sabine Zirngast Mutual Assistance in Direct Tax Matters Chapter 9 Patrick Plansky The EU Arbitration Convention Attachments Index
Category: Business & Economics

Introduction To European Tax Law

Author : Michael Lang
ISBN : 1907444114
Genre : Business & Economics
File Size : 46.13 MB
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"Direct taxation is still within the competence of the Member States. However, European law has become increasingly influential in this area as well. Most provisions of European law are directly applicable. They thus have an immediate impact on taxpayers and tax authorities when applying domestic tax law. This book will serve as an introduction to European direct taxation for both students and practitioners. However, we hope that this book will also be of assistance to experts in European law who have so far considered tax law (and in particular direct taxation) as too technical a domain, as well as to tax law experts who have so far been not familiar with the problems of compatibility with European law. The authors' intention was not to focus on a specific national tax system. Therefore, we hope that students and practitioners throughout Europe (and outside Europe as well) will find this book helpful."--Publisher's website.
Category: Business & Economics

Research Handbook On European Union Taxation Law

Author : Christiana HJI Panayi
ISBN : 9781788110846
Genre : Law
File Size : 66.96 MB
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Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated 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.
Category: Law

European Union Corporate Tax Law

Author : Christiana HJI Panayi
ISBN : 9781107018990
Genre : Law
File Size : 56.94 MB
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How do the tax implications of European integration affect companies' cross-border movements and investment strategies?
Category: Law

European Tax Law

Author : B. J. M. Terra
ISBN : OSU:32437123204253
Genre : Law
File Size : 47.20 MB
Format : PDF
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This reference book offers a systematic survey of the implications of European integration - especially of the Treaties on European Union and on the functioning of the EU - for national taxation, and of EU tax harmonization policy. It contains a discussion of the EU tax rules in force, and of the European Court's case law in tax matters. Its contents are divided into six main themes: 1. the far-reaching consequences of the EC Treaty provisions and principles for national tax law, for tax treaties, for national tax procedure and for the national budget, as shown by the case law of the Court of Justice of the EC; 2. Community harmonization policy and coordination policy as regards indirect taxes and direct taxes, including soft law; 3. Community law in force on indirect taxes (value added tax, Community Customs Code, excises and energy taxation, capital duty); 4. Community law in force on direct taxes (Parent-Subsidiary Directive, Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive); 5. Tax aspects of the European Economic Interest Grouping (EEIG) and the European Company (SE); 6. Administrative cooperation and recovery assistance between the Member States. This completely revised edition brings the survey of European tax law up to December 2011.
Category: Law

European Tax Law The Legal Character Of Vat And The Application Of General Principles Of Justice Summary Of An Efs Seminar In Honour Of Fons Simons

Author : Fons Simons
ISBN : STANFORD:36105062046706
Genre : Business & Economics
File Size : 53.23 MB
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Six papers on two fundamental issues in European fiscal law. The first issue concerns the legal character of VAT and the second issue concerns the application of general principles of law and justice in European law in general and tax law in particular.
Category: Business & Economics

Primer On Direct Taxation In The European Union

Author : Ruth Mason
ISBN : STANFORD:36105063839893
Genre : Law
File Size : 32.26 MB
Format : PDF
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The Primer on EU Direct Tax Law covers all aspects of direct tax jurisprudence of the European Court of Justice (ECJ). The first half of the book includes an introduction to the history and institutions of the EU, with special emphasis on the jurisdiction and process of the ECJ. It contains a clear and concise analysis of the basics of EC law on direct taxation, including the Council Directives and ECJ jurisprudence on the so-called four freedoms of the EC Treaty--the freedom of movement of workers, the freedom of establishment, the freedom to provide services, and the freedom of capital movement. The second part of the book includes summaries of the major direct tax cases decided by the ECJ in straightforward prose designed to make the complex and long tax decisions of the ECJ palatable for the uninitiated.
Category: Law

The Principle Of Non Discrimination In International And European Tax Law

Author : Niels Bammens
ISBN : 9789087221591
Genre : Conflict of laws
File Size : 57.11 MB
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"The principle of non-discrimination plays a vital role in international and European tax law. This dissertation analyses the interpretation given to that principle in tax treaty practice and in the direct tax case law of the Court of Justice of the European Union (ECJ) on the fundamental freedoms. The objective of this analysis is twofold: to give a clear and thorough overview of both standards and to determine whether they share a common, underlying principle of non-discrimination. In order to achieve these objectives, a comprehensive selection of case law is discussed from the perspective of the two constitutive elements of discrimination, comparability and the existence of different treatment. Moreover, attention is drawn to the question whether a domestic measure that is found to be discriminatory may nevertheless be justified on the basis of reasons of public interest. Finally, the possible interplay between both standards is addressed. First, the partial overlap of the two non-discrimination rules may cause frictions. Complex triangular situations are possible, with conflicting rules giving rise to interpretation problems. A second issue discussed in this context is whether national courts of EU Member States are influenced by ECJ case law on the fundamental freedoms when interpreting the non-discrimination provision in tax treaties. Given the deficiencies of that provision, courts may be tempted to draw inspiration from the European standard. The relevant case law is discussed in order to determine whether there is indeed such an influence, and whether such an influence is appropriate."--Extracted from publisher website on May 20, 2015.
Category: Conflict of laws

Revenue Law

Author : John Tiley
ISBN : 9781782250050
Genre : Law
File Size : 37.58 MB
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This is the 7th Edition of John Tiley's major text on revenue law, now massively restructured to focus upon the UK Tax system, Income Tax, Capital Gains Tax, and Inheritance Tax. What were previously sections dealing with Corporation Tax, International and European Tax, Savings and Charities have been spun-off to an entirely new book entitled Advanced Topics in Revenue Law. While this narrowing of the scope of Revenue Law means that it focuses on the most important UK taxes, its reduced size also makes it a more manageable and portable volume for law students and practitioners. As with previous editions, the text has been revised to incorporate changes wrought by new enactments in the past four years. This, however, remains the only book on tax law which continues to explain the new law found in ITEPA, ITTOIA and ITA in light of its legislative predecessors, with references to the former enactments still remaining where relevant. Those familiar with the old law of income tax but wanting to find their way round the new will find this work particularly valuable. The book is designed for law students taking the subject in the final year of their law degree course or for more advanced courses and is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but to include citation of the relevant literature from legal periodicals and some discussion of, or reference to, the background material in terms of policy, history or other countries' tax systems.
Category: Law

Introduction To Polish Tax Law

Author : Pawel Smolen
ISBN : 3631757409
Genre : Fiscal policy
File Size : 78.7 MB
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Poland has seen the process of tax law reform going on for many years. The economic and political transformation at the turn of the 20th century determined the fundamental trends of the transformation of this area of law. A novelty in the Polish tax legislation is the need of incorporating, or aligning with, the legal standards required through the membership in the European Union. However, this law harmonisation process fails to address the whole of Polish tax law. This book covers the fundamental areas of taxation and tax law in Poland. It explores the tax theory, general tax law, and specific taxes supplying the central and self-government budget revenues. The authors also seek to highlight selected issues of the operation and evolution of Polish tax law.
Category: Fiscal policy

Ec Tax Law

Author : Paul Farmer
ISBN : 0199264163
Genre : Law
File Size : 80.82 MB
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This new edition of EC Tax Law provides a detailed and extensive survey of EC tax legislation and case law. With the generalist lawyer in mind, the volume contains an introduction to VAT and to the basic principles of company taxation. It deals at some length with the legislation and case law on VAT (which is almost completely harmonized at the EC level) and excise duties. In relation to indirect taxation it analyses the case law on Article 90 of the EC Treaty which prohibits fiscal discrimination against goods from other Member States. In the area of direct taxation it covers the existing legislation on company taxation, and also the recent case law of the EC Court applying the treaty articles on the free movement of persons, services, and capital. The volume provides a detailed analysis of the legislation and its interpretation by the European Court, and also an analysis of the impact of the State aid rules in the tax field and the growing concern over what is often calledunfair tax competition.
Category: Law