by: Ben J.M. Terra, Peter J. Wattel
USD price: $203.00
The completely revised sixth edition of this leading work brings its
comprehensive and systematic survey of European Tax Law up to December 2011.
With its thorough and critical discussion of the EU tax rules in force and of
the European Court’s case law in tax matters, it surpasses every other source
in its clarification and analysis of the implications of the Treaties on
European Union and on the functioning of the EU for national taxation, and of
EU tax harmonization policy. Its in-depth coverage includes: 1. the
consequences of the TFEU and of general EU law principles for national tax
law, tax treaties, national (tax) procedure, State liability, and the national
budget, as shown by the case law of the Court of Justice of the EU; 2.
EU harmonization and coordination policies as regards both indirect and direct
taxes, including soft law; 3. EU law in force and proposed on indirect
taxes (Value Added Tax, Community Customs Code, Excises and Energy Taxation,
Capital Duty, and the Financial Transactions Tax proposal); 4. EU law
in force and proposed on direct taxes (Parent-Subsidiary Directive, Tax Merger
Directive, Interest and Royalties Directive, Transfer Pricing Arbitration
Convention, Savings Interest Directive, and the CCCTB proposal); 5. tax
aspects of the EEIG, the SE, and the SCE; and 6. administrative
cooperation and recovery assistance between the Member States.
Procedural matters and the extent of judicial protection are emphasized
throughout the book’s three parts: I. general EU law and
taxation; II. positive integration; and III. negative
integration of direct taxation. Prized in previous editions as the reference
book for tax and EU law practitioners, tax administrators, the judiciary,
academics, and tax or EU law policymakers, this new edition will continue to
be of immense value to all tax and EU law professionals.
Part A General EU Law and Taxation.
Chapter 1 Introduction.
Chapter 2 Taxes in the EU Treaties; Harmonization Bases.
Chapter 3 General EU Law Concepts and Tax Law.
Chapter 4 European Tax Harmonisation Policy.
Part B Positive Integration of Indirect and Energy Taxation, of Direct
Taxes, and of Administrative Cooperation and Recovery Assistance.
Chapter 5 The Community Customs Code.
Chapter 6 Value Added Tax – the Recast VAT Directive.
Chapter 7 Excises and Energy Taxation.
Chapter 8 Capital Duty and the Financial Transaction Tax.
Chapter 9 The Parent-Subsidiary Directive.
Chapter 10 The Tax Merger Directive.
Chapter 11 Transfer Pricing and the Arbitration Convention.
Chapter 12 Tax Aspects of the European Economic Interest Grouping (EEIG) and
the European Company (SE).
Chapter 13 The Interest and Royalty Directive.
Chapter 14 The Savings Interest Directive.
Chapter 15 CCCTB.
Chapter 16 Administrative Cooperation in the Assessment and Recovery of Tax
Part C Negative Integration of Direct Taxation.
Chapter 17 General Conceptual Aspects of the ECJ Case Law in Direct Tax
Chapter 18 Free Movement and Tax Base Protection.
Chapter 19 Division of Tax Jurisdiction; Double Tax Relief Mechanisms;Tax
Chapter 20 Exit Taxes.
Chapter 21 Individual Income Taxation.
Chapter 22 Corporate Income Taxation.
Chapter 23 Cross-border Loss Relief.
Chapter 24 Cross-Border Dividend Taxation.
‘This book does not disappoint … an unrivalled analysis of the case law of the
ECJ in the area of taxes … the only real commentary in a textbook on a number
of Community Directives
… The authors have managed to take perhaps the most complicated of tax
subjects (because of its constantly evolving nature) and simplify difficult
subjects into a pair of readable texts.’
Tom O’Shea (Queen Mary, University of London) - British Tax Review
‘The authors of this impressive work offer not only a review of the current
law but predictions for the future, analysis of the problems caused by those
predictions, and, bravely, solutions.’
George Gillham (McGrigors) - The Tax Journal