Edward Elgar Publishing Research Handbook on European Union Taxation Law (Research Handbooks in European Law series)

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.Contributors include: N. Bammens, G. Bizioli, L. Cerioni, I. De Troyer, A.P. Dourado, M. Gammie, W. Haslehner, M. Helminen, S. Hemels, C.A. Herbain, J. Hey, R. Ismer, S. Kargitta, G. Kofler, M. Lamensch, R. Luja, R. Lyal, A. Maitrot de la Motte, C.H.J.I. Panayi, K. Perrou, S. Piotrowski, A. Pirlot, E. Reimer, R. Seer, D. Smit, K. Spies, R. Szudoczky, E. Traversa, F. Vanistendael Review ‘This author would like to strongly recommend to read this work. Whether it is read as a standard book or used as a reference work, the reader, whatever his professional orientation, will find solutions to practical problems, trustworthy and useful theoretical approaches and, of course, suggestions for new research developments.’ -- Andrés Báez Moreno, Intertax‘The book succeeds in the virtually impossible task of meeting the needs of scholars, policymakers, practitioners, and students. Indeed, scholars will enjoy the deep and thought-provoking analyses that will feed their research and inspire new projects. Policymakers will benefit from these analyses when struggling with the design of tax rules that are EU-proof. Practitioners will appreciate the detailed information and may find novel arguments to explore in court cases that may not be found in traditional textbooks. Students will get from this book not only the descriptive information they need to learn the discipline, but also more critical analyses of the rules they are studying, thus stimulating their own critical thinking and providing excellent input for their master’s or doctoral theses. Therefore, this book is simply necessary for any person interested in EU tax law.’ -- Jérôme Monsenego, British Tax Review‘The book is a pluralistic product that combines the rich expertise of leading experts in EU tax law. It is an indispensable collection for practitioners, government officials, scholars, and students to gain a holistic overview of the European legal tax regime starting from the general principles to specific topics in direct and indirect taxation, energy and environmental taxation, as well as administrative procedures.’ -- Svitlana Buriak, Common Market Law Review‘Written in a clear and entertaining style, this book succeeds in providing a solid analytical basis for future debate and research on the subject of EU taxation law. It is a thoughtful and rigorous study that addresses a challenging set of questions for scholars and students. Overall, it is an excellent contribution to the legal literature on European Union law. ’ -- From the foreword by Koen Lenaerts, President of the Court of Justi