European Tax Law: Direct Taxation (2nd edition)

This book is an introduction to European direct taxation for both students and practitioners. It should also be of help 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 unfamiliar with the problems of compatibility with European law. It does not focus on a specific national tax system, so it is relevant for students and practitioners throughout Europe (and outside Europe as well). This second edition updates and upgrades the first one, trying to enhance its use by adding flow charts and a table of cases, while keeping its original structure.