Présentation par l'éditeur
The completely revised sixth edition of this leading work brings its comprehensive and systematic survey of European Tax Law up to December 2011. With its thorough and critical discussion of the EU tax rules in force and of the European Courts case law in tax matters, it surpasses every other source in its clarification and analysis of the implications of the Treaties on European Union and on the functioning of the EU for national taxation, and of EU tax harmonization policy. Its in-depth coverage includes:
1. the consequences of the TFEU and of general EU law principles for national tax law, tax treaties, national (tax) procedure, State liability, and the national budget, as shown by the case law of the Court of Justice of the EU;
2. EU harmonization and coordination policies as regards both indirect and direct taxes, including soft law;
3. EU law in force and proposed on indirect taxes (Value Added Tax, Community Customs Code, Excises and Energy Taxation, Capital Duty, and the Financial Transactions Tax proposai);
4. EU law in force and proposed on direct taxes (Parent-Subsidiary Directive, Tax Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive, and the CCCTB proposal);
5. tax aspects of the EEIG, the SE, and the SCE; and
6. administrative cooperation and recovery assistance between the Member States.
Procedural matters and the extent of judicial protection are emphasized throughout the book's three parts: I. general EU law and taxation; II. positive integration; and III. negative integration of direct taxation.
Prized in previous editions as the reference book for tax anti EU law practitioners, tax administrators, the judiciay, academics, and tax or EU law policymakers, this new edition will continue to be of immense value to ail tax and EU law professionals.
'This book does not disappoint ... an unrivalled analysis of the case law of the ECJ in the area of taxes ... the only real commentary in a textbook on a number of Conmmnity Directives
... The authors have managed to take perhaps the most complicated of tax subjects (because of its constantly evolving nature) and simplify difficult subjects into a pair of readable texts.' Tom O'Shea (Queen-Mary, University of London) - British Tax Review
'The authors of this impressive work offer not only a review of the current law but predictions for the future, analysis of the problems caused by those predictions, and, bravely, solutions.'
George Gillham (McGrigors) - The Tax Journal
Ben Terra is professor of tax law at the Universities of Amsterdam, the Netherlands, and Lund, Sweden.
Peter Wattel is Advocate General in the Supreme Court of the Netherlands and professor of EU tax law at the University of Amsterdam.