Research Handbook on European Union Taxation Law
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| ISBN13: | 9781788110839 |
| ISBN10: | 1788110838 |
| Binding: | Hardback |
| No. of pages: | 672 pages |
| Size: | 244x169 mm |
| Weight: | 1177 g |
| Language: | English |
| 539 |
This multidisciplinary book provides an insight into the taxation of individuals, businesses, passive investment and the non-profit sector. It reviews the harmonisation debate in the areas of corporate taxation and Value Added Tax, and also analyses the current developments as to energy and environmental taxation. Tax competition, state aid and the impact of the international polemic against aggressive tax planning are explored, as are the more procedural but equally important topics dealing with cooperation between tax authorities, exchange of information, taxpayer rights and dispute resolution. The final part of this book examines the external dimension to EU tax law - not only as far as the fundamental freedoms are concerned but also in the context of trade agreements and association agreements.
An essential resource for students and scholars of EU taxation law, this Handbook will also appeal to practitioners and government officials working in taxation across the EU and beyond.
Contributors include: N. Bammens, G. Bizioli, L. Cerioni, I. De Troyer, A.P. Dourado, M. Gammie, W. Haslehner, M. Helminen, S. Hemels, C.A. Herbain, J. Hey, R. Ismer, S. Kargitta, G. Kofler, M. Lamensch, R. Luja, R. Lyal, A. Maitrot de la Motte, C.H.J.I. Panayi, K. Perrou, S. Piotrowski, A. Pirlot, E. Reimer, R. Seer, D. Smit, K. Spies, R. Szudoczky, E. Traversa, F. Vanistendael
Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
?This author would like to strongly recommend to read this work. Whether it is read as a standard book or used as a reference work, the reader, whatever his professional orientation, will find solutions to practical problems, trustworthy and useful theoretical approaches and, of course, suggestions for new research developments.?
Foreword
Koen Lenaerts
1 Introduction to Research Handbook on European Union Taxation Law 1
Christiana HJI Panayi, Werner Haslehner and Edoardo Traversa
PART I GENERAL PRINCIPLES OF EU TAX LAW
2 EU power to tax: Competences in the area of direct taxation 11
Georg Kofler
3 Equality, ability to pay and neutrality 51
Gianluigi Bizioli and Ekkehart Reimer
4 Territoriality, abuse and coherence 75
Edoardo Traversa
5 The relationship between primary, secondary and national law 93
Rita Szudoczky
6 The relationship between EU and international tax law 119
Christiana HJI Panayi
7 The functioning of fundamental freedoms and tax neutrality in the internal market 142
Frans Vanistendael
PART II FREE MOVEMENT AND TAXATION
8 Free movement of citizens and family taxation 163
Niels Bammens
9 Taxation of business in the EU: General issues 178
Alexandre Maitrot de la Motte
10 Taxation of business in the EU: Special problems of crossborder losses and exit taxation 194
Johanna Hey
11 Taxation of passive income 224
Marjaana Helminen
12 Charitable organizations 248
Sigrid Hemels
PART III TAX HARMONISATION IN THE EU
13 Corporate tax harmonisation ? Stage I: The struggle for progress 270
Malcolm Gammie
14 Corporate tax harmonisation ? Stage II: Coordination to fight tax avoidance and harmful tax competition 294
Luca Cerioni
15 Origin and merits of EU value added tax: A critical appraisal 320
Charl?ne A. Herbain
16 Key policy issues for the future of the EU VAT system 340
Marie Lamensch
17 Exploring the impact of EU law on energy and environmental taxation 359
Alice Pirlot
PART IV TAX COMPETITION AND EU LAW
18 Aggressive tax planning and harmful tax competition 390
Ana Paula Dourado
19 State aid, tax integration and state sovereignty 410
Richard Lyal
20 Transfer pricing rules and State aid law 430
Werner Haslehner
21 Relationship of fiscal State aid and the fundamental freedoms 450
Roland Ismer and Sophia Piotrowski
PART V ADMINISTRATIVE COOPERATION AND TAX PROCEDURE
22 Administrative cooperation and recovery of taxes 474
Ilse De Troyer
23 Exchange of information and cooperation in direct taxation 489
Roman Seer and Sascha Kargitta
24 Fundamental rights in EU tax law 511
Katerina Perrou
25 Dispute resolution and taxpayer participation 541
Katerina Perrou
PART VI THE EXTERNAL DIMENSION OF EU TAX LAW
26 The external dimension of the fundamental freedoms and taxation 563
Karoline Spies
27 The tax dimension of EU trade and investment agreements: Conflicting perspectives 592
Raymond Luja
28 Company taxation aspects of investment liberalization provisions under EU Association Agreements 611
Daniël Smit
Index 632
