EU Tax Law; EU Tax Policy; non-discrimination; state aid rules; tax harmonisation; fundamental freedoms; tax competition; tax authority discretion
Abstract :
[en] 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.
Disciplines :
Tax law European & international law
Editor :
Haslehner, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
Kofler, Georg; Johannes Kepler University Linz > Institute for Fiscal Law, Tax Law and Policy
Rust, Alexander; Vienna University of Economics and Business > Institute for Austrian and International Tax Law
External co-authors :
yes
Language :
English
Title :
EU Tax Law and Policy in the 21st Century
Publication date :
October 2017
Publisher :
Kluwer Law International, Alphen aan den Rijn, Netherlands
