European tax law, 4th ed.

Abstract:

This book is intended to serve as a textbook for advanced students of tax or Community law, and as a reference book for tax law and Community law practitioners and judiciary.

The work is organised over sixteen chapters, the first of which offers an introduction. Chapter two deals with taxes in the EC Treaty regarded as integration bases, and has commentary upon EC customs union, harmonisation of (other) indirect taxes, absence of direct-tax provisions, prohibition of state aid and other related matters. Chapter three addresses issues around negative integration, mostly case law of the EC Court of Justice striking down restrictive national tax measures. The fourth chapter presents a survey of Community tax harmonisation policy and of the application of the state aid prohibition in tax matters. Chapters five to eight deal with the current state of positive harmonisation of indirect taxes - customs, value added tax, excises and capital duty. Chapters nine to thirteen cover the current state of positive integration of direct taxes, i.e. tax measures taken at Community level and their legal basis, pending proposals for Community action in the area of taxation, and Community harmonisation policy in that area. Chapter fourteen examines the Savings Interest Directive. Chapter fifteen discusses cross-border relief where positive integration has been halted and perhaps negative integration is imminent. The final chapter deals with issues arising from the assessment and recovery of tax claims and the Assessment Assistance Directive.

The work will interest advanced students of tax or Community law, and Community law practitioners and judiciary.