Coverart for item
The Resource Research handbook on European Union taxation law, edited by Christiana HJI Panayi (professor of tax law, Queen Mary University of London, UK), Werner Haslehner (professor of law, ATOZ Chair for European and International Taxation, University of Luxembourg, Luxembourg) and Edoardo Traversa (professor of tax law, faculty of law and criminology, School of European Studies of the Université Catholique de Louvain (UCLouvain), Belgium)

Research handbook on European Union taxation law, edited by Christiana HJI Panayi (professor of tax law, Queen Mary University of London, UK), Werner Haslehner (professor of law, ATOZ Chair for European and International Taxation, University of Luxembourg, Luxembourg) and Edoardo Traversa (professor of tax law, faculty of law and criminology, School of European Studies of the Université Catholique de Louvain (UCLouvain), Belgium)

Label
Research handbook on European Union taxation law
Title
Research handbook on European Union taxation law
Statement of responsibility
edited by Christiana HJI Panayi (professor of tax law, Queen Mary University of London, UK), Werner Haslehner (professor of law, ATOZ Chair for European and International Taxation, University of Luxembourg, Luxembourg) and Edoardo Traversa (professor of tax law, faculty of law and criminology, School of European Studies of the Université Catholique de Louvain (UCLouvain), Belgium)
Contributor
Editor
Publisher
Subject
Genre
Language
eng
Summary
"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"--
Member of
Assigning source
Provided by publisher
Cataloging source
DLC
Index
index present
LC call number
K4460
LC item number
.R47 2020
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorName
  • HJI Panayi, Christiana
  • Haslehner, Werner
  • Traversa, Edoardo
  • Edward Elgar Publishing
Series statement
Research handbooks in European law series
http://library.link/vocab/subjectName
  • Taxation
  • European Union
  • International finance
Label
Research handbook on European Union taxation law, edited by Christiana HJI Panayi (professor of tax law, Queen Mary University of London, UK), Werner Haslehner (professor of law, ATOZ Chair for European and International Taxation, University of Luxembourg, Luxembourg) and Edoardo Traversa (professor of tax law, faculty of law and criminology, School of European Studies of the Université Catholique de Louvain (UCLouvain), Belgium)
Instantiates
Publication
Note
Includes index
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Contents: Foreword / Koen Lenaerts -- 1. Introduction to research handbook on European Union taxation law / Christiana HJI Panayi, Werner Haslehner and Edoardo Traversa -- Part I: General principles of EU tax law -- 2. EU power to tax: competences in the area of direct taxation / Georg Kofler -- 3. Equality, ability to pay and neutrality / Gianluigi Bizioli and Ekkehart Reimer -- 4. Territoriality, abuse and coherence / Edoardo Traversa -- 5. The relationship between primary, secondary and national law / Rita Szudoczky -- 6. The relationship between EU and international tax law / Christiana HJI Panayi -- 7. The functioning of fundamental freedoms and tax neutrality in the internal market / Frans Vanistendael -- Part II: Free movement and taxation -- 8. Free movement of citizens and family taxation / Niels Bammens -- 9. Taxation of business in the EU: general issues / Alexandre Maitrot de la Motte -- 10. Taxation of business in the EU: special problems of crossborder losses and exit taxation / Johanna Hey -- 11. Taxation of passive income / Marjaana Helminen -- 12. Charitable organizations / Sigrid Hemels -- Part III: Tax harmonisation in the EU -- 13. Corporate tax harmonisation - stage i: The struggle for progress / Malcolm Gammie -- 14. Corporate tax harmonisation - stage ii: Coordination to fight tax avoidance and harmful tax competition / Luca Cerioni -- 15. Origin and merits of EU value added tax: a critical appraisal / Charlène A. Herbain -- 16. Key policy issues for the future of the EU VAT system / Marie Lamensch -- 17. Exploring the impact of EU law on energy and environmental taxation / Alice Pirlot -- Part IV: Tax competition and EU law -- 18. Aggressive tax planning and harmful tax competition / Ana Paula Dourado -- 19. State aid, tax integration and state sovereignty / Richard Lyal -- 20. Transfer pricing rules and state aid law / Werner Haslehner -- 21. Relationship of fiscal state aid and the fundamental freedoms / Roland Ismer and Sophia Piotrowski -- Part V: Administrative cooperation and tax procedure -- 22 administrative cooperation and recovery of taxes / Ilse De Troyer -- 23. Exchange of information and cooperation in direct taxation / Roman Seer and Sascha Kargitta -- 24. Fundamental rights in EU tax law / Katerina Perrou -- 25. Dispute resolution and taxpayer participation / Katerina Perrou -- Part VI: The external dimension of EU tax law -- 26. The external dimension of the fundamental freedoms and taxation / Karoline Spies -- 27. The tax dimension of EU trade and investment agreements: conflicting perspectives / Raymond Luja -- 28. Company taxation aspects of investment liberalization provisions under EU association agreements / Daniël Smit -- Index
Dimensions
unknown
Extent
1 online resource (672 pages)
Form of item
online
Isbn
9781788110846
Isbn Type
(e-book)
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Specific material designation
remote
Label
Research handbook on European Union taxation law, edited by Christiana HJI Panayi (professor of tax law, Queen Mary University of London, UK), Werner Haslehner (professor of law, ATOZ Chair for European and International Taxation, University of Luxembourg, Luxembourg) and Edoardo Traversa (professor of tax law, faculty of law and criminology, School of European Studies of the Université Catholique de Louvain (UCLouvain), Belgium)
Publication
Note
Includes index
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Contents: Foreword / Koen Lenaerts -- 1. Introduction to research handbook on European Union taxation law / Christiana HJI Panayi, Werner Haslehner and Edoardo Traversa -- Part I: General principles of EU tax law -- 2. EU power to tax: competences in the area of direct taxation / Georg Kofler -- 3. Equality, ability to pay and neutrality / Gianluigi Bizioli and Ekkehart Reimer -- 4. Territoriality, abuse and coherence / Edoardo Traversa -- 5. The relationship between primary, secondary and national law / Rita Szudoczky -- 6. The relationship between EU and international tax law / Christiana HJI Panayi -- 7. The functioning of fundamental freedoms and tax neutrality in the internal market / Frans Vanistendael -- Part II: Free movement and taxation -- 8. Free movement of citizens and family taxation / Niels Bammens -- 9. Taxation of business in the EU: general issues / Alexandre Maitrot de la Motte -- 10. Taxation of business in the EU: special problems of crossborder losses and exit taxation / Johanna Hey -- 11. Taxation of passive income / Marjaana Helminen -- 12. Charitable organizations / Sigrid Hemels -- Part III: Tax harmonisation in the EU -- 13. Corporate tax harmonisation - stage i: The struggle for progress / Malcolm Gammie -- 14. Corporate tax harmonisation - stage ii: Coordination to fight tax avoidance and harmful tax competition / Luca Cerioni -- 15. Origin and merits of EU value added tax: a critical appraisal / Charlène A. Herbain -- 16. Key policy issues for the future of the EU VAT system / Marie Lamensch -- 17. Exploring the impact of EU law on energy and environmental taxation / Alice Pirlot -- Part IV: Tax competition and EU law -- 18. Aggressive tax planning and harmful tax competition / Ana Paula Dourado -- 19. State aid, tax integration and state sovereignty / Richard Lyal -- 20. Transfer pricing rules and state aid law / Werner Haslehner -- 21. Relationship of fiscal state aid and the fundamental freedoms / Roland Ismer and Sophia Piotrowski -- Part V: Administrative cooperation and tax procedure -- 22 administrative cooperation and recovery of taxes / Ilse De Troyer -- 23. Exchange of information and cooperation in direct taxation / Roman Seer and Sascha Kargitta -- 24. Fundamental rights in EU tax law / Katerina Perrou -- 25. Dispute resolution and taxpayer participation / Katerina Perrou -- Part VI: The external dimension of EU tax law -- 26. The external dimension of the fundamental freedoms and taxation / Karoline Spies -- 27. The tax dimension of EU trade and investment agreements: conflicting perspectives / Raymond Luja -- 28. Company taxation aspects of investment liberalization provisions under EU association agreements / Daniël Smit -- Index
Dimensions
unknown
Extent
1 online resource (672 pages)
Form of item
online
Isbn
9781788110846
Isbn Type
(e-book)
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Specific material designation
remote

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