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Research Handbook on European Union Taxation Law

Edited by Christiana HJI Panayi, Professor of Tax Law, Queen Mary University of London, UK, Werner Haslehner, holds the ATOZ Chair for European and International Taxation, Faculty of Law, Economics and Finance, University of 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
Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated 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.
Extent: c 680 pp
Hardback Price: $350.00 Web: $315.00
Publication Date: January 2020
ISBN: 978 1 78811 083 9
Availability: Not yet published
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  • eISBN: 978 1 78811 084 6

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  • Law - Academic
  • European Law
  • Tax Law and Fiscal Policy
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.
‘The editors and authors of this Research Handbook on European Union Taxation Law, really did a great job in outlining the key issues for research in this area: seminal topics such as general principles, free movement and tax harmonisation are presented in a way that enables scholars and practitioners to quickly find the main materials and approaches in this rapidly growing field of transnational law. This is certainly a great tool, also considering that each chapter is beautifully prepared by a top notch specialist, often with very valuable insider views, in particular about future perspectives, such as tax competition, administrative cooperation and the external EU tax policies. I strongly recommend the book.’
– Carlo Garbarino, Bocconi University, Italy and Melbourne Law School, Australia

‘This Research Handbook provides an excellent collection of essays on some of the most fundamental topics in EU tax law. I am certain it will become a reference, not only for those carrying out research in this area, but for students, and practitioners alike.’
– Rita de la Feria, University of Leeds, UK
Contributors include: N. Bammens, G. Bizioli, L. Cerioni, I. De Troyer, A.P. Dourado, M. Gammie, W. Haslehner, M. Helminen, S. Hemels, C. Herbain, C.H.J.I. Panayi, R. Ismer, S. Kargitta, G. Kofler, M. Lamensch, R. Luja, R. Lyal, A. Maitrot de la Motte, K. Perrou, A. Pirlot, S. Piotrowski, E. Reimer, R. Seer, D. Smit, K. Spies, R. Szudoczky, E. Traversa, F. Vanistendael

Contents:

Introduction

PART I General Principles of EU Tax Law
1. EU Power to Tax: Competences in the Area of Direct Taxation
Georg Kofler

2. Equality, Ability to Pay and Neutrality
Gianluigi Bizioli and Ekkehart Reimer

3. Territoriality, Abuse and Coherence
Edoardo Traversa

4. The Relationship between primary, secondary and national law
Rita Szudoczky

5. The Relationship between EU and International Tax Law
Christiana HJI Panayi

6. The Functioning of Fundamental Freedoms and Tax Neutrality in the Internal Market
Frans Vanistendael


PART II Free Movement and Taxation
7. Free Movement of Citizens and Family Taxation
Niels Bammens

8. Taxation of business in the EU: General Issues
Alexandre Maitrot de la Motte

9. Taxation of business in the EU: Special Problems of cross-border losses and exit taxation
Johanna Hey

10. Taxation of Passive Income
Marjaana Helminen

11. Charitable organizations
Sigrid Hemels

PART III Tax Harmonisation in the EU
12. Corporate Tax Harmonisation - Stage I: The Struggle for Progress
Malcolm Gammie

13. Corporate Tax Harmonisation - Stage II: Coordination to Fight Tax Avoidance and Harmful Tax Competition
Luca Cerioni

14. Origin and Merits of EU Value Added Tax: A Critical Appraisal
Charlène A. Herbain

15. Key Policy Issues for the Future of the EU VAT System
Marie Lamensch

16. Exploring the Impact of European Union Law on Energy & Environmental Taxation
Alice Pirlot

PART IV Tax Competition and EU Law
17. Aggressive Tax Planning and Harmful Tax Competition
Ana Paula Dourado

18. State aid, tax integration and state sovereignty
Richard Lyal

19. Transfer Pricing Rules and State aid law
Werner Haslehner

20. Relationship of Fiscal State Aid and the Fundamental Freedoms
Roland Ismer and Sophia Piotrowski

PART V Administrative Cooperation and Tax Procedure
21. Administrative Cooperation and Recovery of Taxes
Ilse De Troyer

22. Exchange of Information and cooperation in direct taxation
Roman Seer and Sascha Kargitta

23. Fundamental Rights in EU Tax Law
Katerina Perrou

24. Dispute Resolution and Taxpayer Participation
Katerina Perrou

Part VI The External Dimension of EU tax law
25. The external dimension of the fundamental freedoms and taxation
Karoline Spies

26. Taxation and EU Trade and Investment Agreements
Raymond Luja

27. Company Taxation Aspects of Investment Liberalization Provisions under EU Association Agreements
Daniel Smit