by: Ben J.M. Terra, Peter J. Wattel
USD price: $122.00
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 critical discussion of the EU tax rules in force and of the European
Court’s case law in tax matters, it surpasses every other textbook 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 provisions and of the general principles of EU law
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 on
indirect taxes (Value Added Tax, Community Customs Code, Excises and Energy
Taxation); 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); and 5. assessment 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 textbook
for tax law and EU law students, this new edition will continue to be of
immense value to law school and university programs in (international) tax law
and in European Union law.
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 Harmonization Policy.
Part B Positive Integration of Indirect and Energy Taxation, Direct Taxes,
and 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 CCCTB.
Chapter 9 The Parent-Subsidiary Directive.
Chapter 10 The Tax Merger Directive.
Chapter 11 Transfer Pricing and the Arbitration Convention.
Chapter 12 The Interest and Royalty Directive.
Chapter 13 The Savings Interest Directive.
Chapter 14 Administrative Cooperation in the Assessment and Recovery of Tax
Part C Negative Integration of Direct Taxation.
Chapter 15 General Conceptual Aspects of the ECJ Case Law in Direct Tax
Chapter 16 Free Movement and Tax Base Protection.
Chapter 17 Division of Tax Jurisdiction; Double Tax Relief Mechanisms; Tax
Treaty Issues .
Chapter 18 Exit Taxes.
Chapter 19 Individual Income Taxation.
Chapter 20 Corporate Income Taxation.
Chapter 21 Cross-border Loss Relief.
Chapter 22 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