European Tax Law

This book is to serve as a textbook for advanced students of Tax law and/or of Community law, and as a reference book for Tax law or Community law practitioners. It offers a systematic survey of the tax implications of European integration and of Community tax harmonization policy, a discussion of the Community tax rules in force and pending, and a discussion of the EC Court's case law in tax matters.

<p class=copymedium>Its contents may be divided into six main themes: consequences of general (non-fiscal) Community Law for national tax law as shown by the case law of the Court of Justice of the EC (non-discrimination and non-restriction and the distinctions between resident and non-resident taxpayers and between domestic and foreign source income, State aid and tax incentives, the OECD Model Tax Treaty and the EC Treaty Freedoms, Community Loyalty, tax treaties with third States; Community tax harmonization policy (the White Paper, the Ruding Report, harmonization of indirect taxes, the Monti Paper, the Package to tackle harmful tax competition; Tax Co-ordination); current and pending secondary Community Law concerning indirect taxes (Value Added Tax, Community Customs Code, Excises, Capital Duty); current and pending secondary Community Law concerning direct taxes (Parent-subsidiary Directive, Merger Directive, Arbitration Convention; proposed Directives on loss roll-over, intragroup interest and royalty payments and effective taxation of savings income); tax aspects of the European Economic Interest Grouping (EEIG) and the European Company ( Societas Europaea: SE); Administrative assistance between tax administrations of different Member States.