European tax law, 3rd ed.

Book abstract:

This book provides both an overview and analysis of European tax law in all its breadth and complexity. Although, as yet, there is no systematic 'European tax' as such, the writers situate the law and its developments in the increasing moves towards harmonisation and integration being implemented throughout the European Union (EU). They recognise, for example, that a degree of tax harmonisation is necessary in order to facilitate the progress of greater economic and monetary co-operation in the European market, as the question of tax affects many important areas. These include the free movement of products, people and services, fiscal tensions between Member States, and the role of import and export markets. In doing so, they assess the legal aspect and basis of European tax law at the level of the European Community, acknowledging how sensitive the issue of tax sovereignty is and how it is integral to the notion of national sovereignty.

Broadly speaking, the book deals with the following categories: the implications of general EU law for national tax law, the EU's tax harmonisation policy, direct and indirect tax, the role of the European Economic Interest Grouping (EEIG) and the European Company, and the question of administration. There are also subsections, for example, on community loyalty, non-discrimination, rights of establishment, tensions over residents and non-residents, the right to appeal, customs debt, VAT, travel agents, beverages, parents, mergers, mutual assistance, and many more.

The book is aimed at postgraduate students and practitioners concerned with European tax law.