EU Tax Law and Policy in the 21st Century

EU Tax Law and Policy in the 21st Century
ISBN-10
9041188177
ISBN-13
9789041188175
Category
Law
Pages
403
Language
English
Published
2017
Publisher
Kluwer Law International
Authors
Alexander Rust, Werner Haslehner, Georg Kofler

Description

EU Tax Law and Policy in the 21st Century provides a thorough description of recent and impending developments in EU direct and indirect tax legislation. 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.

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