Description

This book is intended as a reference book for tax law and EC law pratitioners, tax administrators, academics, the judiciary and tax or Community law policy makers. The book offers a systematic survey of the tax implications of the EC Treaty and of European integration and of the EC tax harmonization policy, a discussion of the Community tax rules in force, and a discussion of the EC Court’s case law in tax matters. Its contents may be divided into six main themes:

1. the far-reaching consequences of the EC Treaty provisions and principles for national tax law, for tax treaties, for national tax procedure and for the national budget, as shown by the case law of the Court of Justice of the EC;

2. Community harmonization policy and coordination policy as regards indirect taxes and direct taxes, including soft law;

3. Community law in force on indirect taxes (Value Added Tax, Community Customs Code, Excises and Energy Taxation, Capital Duty);

4. Community law in force on direct taxes (Parent-Subsidiary Directive, Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive);

5. Tax aspects of the European Economic Interest Grouping (EEIG) and the European Company (SE);

6. Administrative Assistance between the Member States in the assessment and the recovery of tax claims.

Part A General EU Law and Taxation. Chapter 1 Introduction. Chapter 2 Taxes in the EU Treaties; Harmonization Bases. Chapter 3 General EU Law Concepts and Tax Law. Chapter 4 European Tax Harmonisation Policy. Part B Positive Integration of Indirect and Energy Taxation, of Direct Taxes, and of Administrative Cooperation and Recovery Assistance. Chapter 5 The Community Customs Code. Chapter 6 Value Added Tax – the Recast VAT Directive. Chapter 7 Excises and Energy Taxation. Chapter 8 Capital Duty and the Financial Transaction Tax. Chapter 9 The Parent-Subsidiary Directive. Chapter 10 The Tax Merger Directive. Chapter 11 Transfer Pricing and the Arbitration Convention. Chapter 12 Tax Aspects of the European Economic Interest Grouping (EEIG) and the European Company (SE). Chapter 13 The Interest and Royalty Directive. Chapter 14 The Savings Interest Directive. Chapter 15 CCCTB. Chapter 16 Administrative Cooperation in the Assessment and Recovery of Tax Claims. Part C Negative Integration of Direct Taxation. Chapter 17 General Conceptual Aspects of the ECJ Case Law in Direct Tax Matters. Chapter 18 Free Movement and Tax Base Protection. Chapter 19 Division of Tax Jurisdiction; Double Tax Relief Mechanisms;Tax Treaty Issues. Chapter 20 Exit Taxes. Chapter 21 Individual Income Taxation. Chapter 22 Corporate Income Taxation. Chapter 23 Cross-border Loss Relief. Chapter 24 Cross-Border Dividend Taxation.