Books+ Search Results
Research handbook on European Union taxation law
Title
Research handbook on European Union taxation law / edited by Christiana HJI Panayi (professor of tax law, Queen Mary University of London, UK), Werner Haslehner (professor of law, ATOZ Chair for European and International Taxation, University of Luxembourg, Luxembourg) and Edoardo Traversa (professor of tax law, faculty of law and criminology, School of European Studies of the Université Catholique de Louvain (UCLouvain), Belgium).
ISBN
9781788110846 (e-book)
Publication
Northampton : Edward Elgar Publishing, 2020.
Physical Description
1 online resource (672 pages).
Notes
Includes index.
Description based on print record.
Summary
"Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the relevant 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 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"-- Provided by publisher.
Format
Books / Online
Language
English
Added to Catalog
January 31, 2020
Series
Research handbooks in European law series.
Contents
Contents: Foreword / Koen Lenaerts
1. Introduction to research handbook on European Union taxation law / 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 / Georg Kofler
3. Equality, ability to pay and neutrality / Gianluigi Bizioli and Ekkehart Reimer
4. Territoriality, abuse and coherence / Edoardo Traversa
5. The relationship between primary, secondary and national law / Rita Szudoczky
6. The relationship between EU and international tax law / Christiana HJI Panayi
7. The functioning of fundamental freedoms and tax neutrality in the internal market / Frans Vanistendael
Part II: Free movement and taxation
8. Free movement of citizens and family taxation / Niels Bammens
9. Taxation of business in the EU: general issues / Alexandre Maitrot de la Motte
10. Taxation of business in the EU: special problems of crossborder losses and exit taxation / Johanna Hey
11. Taxation of passive income / Marjaana Helminen
12. Charitable organizations / Sigrid Hemels
Part III: Tax harmonisation in the EU
13. Corporate tax harmonisation - stage i: The struggle for progress / Malcolm Gammie
14. Corporate tax harmonisation - stage ii: Coordination to fight tax avoidance and harmful tax competition / Luca Cerioni
15. Origin and merits of EU value added tax: a critical appraisal / Charlène A. Herbain
16. Key policy issues for the future of the EU VAT system / Marie Lamensch
17. Exploring the impact of EU law on energy and environmental taxation / Alice Pirlot
Part IV: Tax competition and EU law
18. Aggressive tax planning and harmful tax competition / Ana Paula Dourado
19. State aid, tax integration and state sovereignty / Richard Lyal
20. Transfer pricing rules and state aid law / Werner Haslehner
21. Relationship of fiscal state aid and the fundamental freedoms / Roland Ismer and Sophia Piotrowski
Part V: Administrative cooperation and tax procedure
22 administrative cooperation and recovery of taxes / Ilse De Troyer
23. Exchange of information and cooperation in direct taxation / Roman Seer and Sascha Kargitta
24. Fundamental rights in EU tax law / Katerina Perrou
25. Dispute resolution and taxpayer participation / Katerina Perrou
Part VI: The external dimension of EU tax law
26. The external dimension of the fundamental freedoms and taxation / Karoline Spies
27. The tax dimension of EU trade and investment agreements: conflicting perspectives / Raymond Luja
28. Company taxation aspects of investment liberalization provisions under EU association agreements / Daniël Smit
Index.
Genre/Form
Electronic books.
Also listed under
Edward Elgar Publishing, publisher.
Bookmark As
Citation
