EU tax law and policy in the 21st century /
Haslehner, Werner,editor.
Kofler, Georg,editor.
Rust, Alexander,editor.
EU Tax Law and Policy in the 21st Century provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. Major changes in EU tax law demand an analysis of not just the current state of the field but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts.
"This book is the result of two conferences held in 2015 and 2016, respectively, on "Primary law limits to European taxation" and "EU tax policy in the 21st century..."--Page xxv.
Includes bibliographical references and index.
The CJEU and the internal market concept in direct taxation / Eric C.C.M. Kemmeren -- Equality and non-discrimination in European tax law / Alexander Rust -- A proposed framework to review tax rulings under state-aid rules / Pierpaolo Rossi-Maccanico -- Fiscal aid : recent trends and relationship to fundamental freedoms / Andreas Bartosch -- Discretionary power of tax authorities as a state aid problem / Michael Lang & Alexander Zeiler -- State-aid policy and the fight against harmful tax competition in the internal market : tax policy in disguise? / Edoardo Traversa & Pierre M. Sabbadini -- An enhanced relationship between taxpayers and tax authorities : a taxpayer charter of rights and the European taxpayers' code / Piergiorgio Valente -- Taxation at the crossroads of fundamental rights and fundamental freedoms in the EU / Werner Haslehner -- Cross-border exchange of tax information and fundamental rights / Fatima Chaouche & Werner Haslehner -- The influence of EU tax law on the EU member states' external relations / Daniel S. Smit -- An EU policy for the future of international tax law / Gianluigi Bizioli -- Does EU tax policy require a new treaty? / Frans Vanistendael -- Recent EU initiatives in direct and indirect taxation / Georg Kofler & Michael Tumpel -- Corporate tax harmonization : C(C)CTB 2.0? / Katarina Köszeghy -- Limits of judicial authority in tax policy / Serge Schroeder -- The economic effects of EU tax jurisprudence / Rita de la Feria & Clemens Fuest.
EU Tax Law and Policy in the 21st Century provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. Major changes in EU tax law demand an analysis of not just the current state of the field but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts.
Taxation
Taxation