European tax law 7th - 1 General Topics and Direct Taxation

Taal: Nederlands; Vlaams

Contributors: Peter J. Wattel; Otto Marres; Hein Vermeulen

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...