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EU Tax Law and Policy in the 21st Century

Traditional and Innovative Trial Practice in a Changing World

Werner Haslehner, Georg Kofler
Livre relié | Anglais | Eucotax European Taxation
254,45 €
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Description

About this book:

EU Tax Law and Policy in the 21st Century provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. Major changes in EU tax law demand an analysis of not just the current state of the field but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts.

What's in this book:

Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as:

  • non-discrimination;
  • state aid rules;
  • fundamental freedoms;
  • discretionary power of national tax authorities;
  • tax competition in the internal market;
  • cross-border exchange of tax information;
  • corporate tax harmonization;
  • EU and Member States' external relations; and
  • the limits of judicial authority in tax policy.

How this will help you:

This book guides through the maze of many hundreds of cases in EU tax law to find the relevant outcome for concrete tax questions. As an authoritative, detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book is a welcome addition to the collection available to tax practitioners dealing with European tax matters, as well as to interested policymakers and academics.

Spécifications

Parties prenantes

Auteur(s) :
Editeur:

Contenu

Nombre de pages :
440
Langue:
Anglais
Collection :

Caractéristiques

EAN:
9789041188151
Date de parution :
22-09-17
Format:
Livre relié
Format numérique:
Genaaid
Dimensions :
160 mm x 249 mm
Poids :
820 g

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