EU Tax Law: A Handbook

EU Tax Law: A Handbook
ISBN-10
1509964746
ISBN-13
9781509964741
Series
EU Tax Law
Category
Law
Language
English
Published
2022-10-06
Publisher
Beck/Hart
Author
Juliane Kokott

Description

This book analyses the tax law of the European Union, which has developed in the space between the national legal orders of the Member States on the one hand and the international regime (particularly the influences of the OECD, including BEPS) on the other. In that framework, the author considers the whole body of the tax law of the European Union: the general principles applicable to both direct and indirect taxation, the principle of equality and its more specific expressions on the basic freedoms and the prohibition of state aid, the principles of neutrality and ability to pay, taxpayers' fundamental rights, the justifications of infringements, including the fight against tax avoidance, secondary legislation in the area of direct taxes and details of the Union's VAT law and excise taxes.

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