European tax law book

This book is a compilation of contributions exploring the impact of the european treaty provisions regarding state aid on member states legislation and administrative practice in the area of business. Eu tax law substantially impacts the domestic tax laws of the eu member states and the way in which those laws should be interpreted and. For experts either in european law, or tax law, but not both, we would certainly recommend the new edition of this book from spiramus press, who provide practical and professional publications in. Ben terra is professor of tax law at the university of amsterdam, the netherlands, and the university of lund, sweden. The european union is one of the worlds largest and most important economies.

Professor of international tax law and international taxation, tilburg university. The sequence of arguments follows an institutional. Sources and scope of european union law the european union has legal personality and as such its own legal order which is separate from international law. The book will also be useful to academics without a legal background, in order to approach the technical issues raised by european union tax law. Comprehensive and systematic survey of european tax law. This book contains a comprehensive and topical examination of an important and relatively unexplored area of law. Peter jacob wattel systematic survey of the tax implications of european integration and of community tax harmonization policy, and discussion of the community tax rules in force and pending. Acquiring such expertise is almost undoubtedly a good idea in furthering the future progress of your career, as european law is fast emerging as a strategic element in international tax planning pertaining to crossborder commerce anywhere in the eu. International tax as international law by reuven s. In europe, direct taxation is still within the competence of the member states. State aid law and business taxation isabelle richelle. This book is intended as a reference book for tax law and ec law pratitioners, tax administrators, academics, the judiciary and tax or community law policy makers. European tax law, volume 1 engels door peter wattel, otto.

The european commission issued a proposal for a council directive amending directive 2006112ec as regards rates of value added tax applied to books, newspapers and periodicals. They thus have an immediate impact on taxpayers and tax authorities when applying domestic tax law. Advanced issues in international and european tax law. Taxation trends in the european union european commission. It puts forward a thoughtprovoking discussion of the current eu tax rules, as well as of the eu courts case law in tax matters. By doing so, the convergences and divergences arising from the interplay of eu corporate tax law and international tax law, especially the oecd model, are uncovered and highlighted. This five week course is the first in a series of three that will provide students with an insight into european business law. Eu law in force and proposed on indirect taxes value added tax, community customs code, excises and energy taxation, capital duty, and the financial. Peter jacob wattel this book is a reference book for tax law and ec law pratitioners, tax administrators, academics, the judiciary and tax or community law policy makers. This handbook is a concise guide for those who are interested in obtaining a basic knowledge of european tax law. The seventh edition of european tax law offers a cuttingedge analysis of the field surrounding tax law across europe.

Atanas atanasov, international and european tax law. This book aims at filling this gap by providing the typical approaches to european tax law with a general vision on european law, and puts together theory and. Tax law has been taught at oxford university since the 1960s, when professor ash wheatcroft first introduced the. Academic year 201516 international and european tax law. Designed for students, it should be useful as well for experienced international tax. A clearinghouse for the latest tax ideas, techniques, and practice pointers in oil and gas taxation and accounting. This book examines recent developments and highprofile debates that have arisen in the field of international tax law and european tax law. It offers a systematic survey of the tax implications of the ec treaty and of european integration and of the ec tax harmonization. This will facilitate the understanding of current issues such as where and how should income from international transactions be taxed, the problems of double taxation. The book offers a systematic survey of the tax implications of the ec treaty and of european integration and of the ec tax harmonization policy, a discussion of the community tax rules.

The book originated as a joint project conducted at the institute for austrian and international tax law wu in vienna and brings together in one handy volume the work of the nine expert researchers who contributed. Tax policies have a major impact on businesses, the economy and ordinary. The law of the european union, fifth edition wolters. Determining the burden of proof in tax law cases is what contributes most to the cases outcome. National legal presumptions and european tax law is a unique analysis of a complex issue in european tax law. Attempts to harmonise law in europe and beyond can be dated to the signature of the berne convention for the protection of literary and artistic works on 9 september 1886. This book serves as an introduction to european direct taxation. The increased complexity of european tax law represents a major barrier to access by all those who are experts in either taxation or european law, but are still not familiar with the legal issues arising from their combination. This section contains free ebooks and guides on law books, some of the resources in this section can be viewed online and some of them can be downloaded. The book describes the legal remedies available against tax treatment that is in conflict with eu law. This federal income tax was repealed in the 1870s, but a later administration created new federal tax legislation in 1894. Mukherjee road, kolkata 700001 edition based on provisions applicable for ay 201415 references 1.

The authors also consider that this book can be useful to academics without a legal. Books by michael lang author of introduction to european. Previous editions were highly regarded as a staple overview of eu tax law among eu tax law. The valueadded tax vata type of general consumption tax collected in stagesis the main source of consumption tax revenue. European tax law gratis boeken downloaden in pdf, fb2. This book provides a comprehensive and systematic overview of the main topics of taxation in european law.

The book offers a systematic survey of the tax implications of the ec treaty and of european integration and of the ec tax harmonization policy, a discussion of the community tax rules in force, and a discussion of the ec courts case law in tax matters. The european union valueadded tax or eu vat is a value added tax on goods and services within the european union eu. The law of the european union is a complete reference work on all aspects of the law of the european union, including the institutional framework, the internal market, economic and monetary. Dg taxation and customs union taxation trends in the european union 3 preface taxation is an important part of our lives. This book is intended as a textbook for students reading tax law or ec law. University of michigan law school university of michigan. This is the 7th edition of john tileys major text on revenue law, now massively restructured to focus upon the uk tax system, income tax, capital gains tax, and inheritance tax. Reduced vat rates for electronic books, newspapers and. Volume i offers a systematic survey of the tax implications of the eu.

It was conceived as a continuation to two previous events, held respectively in. It was compiled following a conference by the greit group for research in european and international taxation held in cetarasalerno in 2008. International and european tax law international and. This book examines the coherent international tax regime that is embodied in both the tax treaty network and in domestic laws, and the way it forms a significant part of international law, both treaty based and. Similar problems also arise for scholars and practitioners around. Publisher matthew bender elite products isbn 9780820515205. Implications of the eu treaties and secondary eu law for national and bilateral tax law. National legal presumptions and european tax law wolters. Michael langs most popular book is introduction to european tax law.

This book is intended as a reference book for tax law. An overview 2 dziurdzmarchgraber eds, nondiscrimination in european and tax treaty law i. The webpages of the tax law community at the university of oxford. Halfway through the programme, studying felt more like a hobby than an obligation. Leverage our authoritative content, expert analysis and practice tools to. European union corporate tax law by christiana hji panayi. It was compiled following a conference by the greit group for research in european and. Michael lang has 84 books on goodreads with 114 ratings. Vat is employed worldwide in 160 countries, including in all 34 oecd. Thats why the european lawyer reference series works with top law firms internationally to create crossjurisdictional comparative law books for you. Prized in previous editions as the reference book for tax and eu law.