Over Peter Wattel
Peter Wattel is advocaat-generaal bij de Hoge Raad der Nederlanden en hoogleraar Europees belastingrecht aan de Universiteit van Amsterdam.
Peter Wattel
Peter Wattel is advocaat-generaal bij de Hoge Raad der Nederlanden en hoogleraar Europees belastingrecht aan de Universiteit van Amsterdam.
Meer over de auteurs
Peter Wattel,
Otto Marres,
Hein Vermeulen
e.a.
European Tax Law, Volume 1
General Topics and Direct Taxation
Gebonden Engels 2018 9789013133608Vandaag voor 23:00 uur besteld, morgen in huis
Samenvatting
The seventh edition of this leading series brings a comprehensive and systematic survey of European Tax Law up to January 2018. It provides a state of the art clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law.
From the consequences of the EU free movement rights - to the soft laws meant to put a halt to harmful tax competition. The seventh edition of European Tax Law offers a cutting-edge analysis of the field surrounding tax law across Europe. It puts forward a thought-provoking discussion of the current EU tax rules, as well as of the EU Court’s case law in tax matters.
Previous editions were highly regarded as a staple overview of EU tax law among EU tax law for practitioners, policymakers, the judiciary and academics alike. With its updated legislation and case-law up to January 2018, this new edition maintains its unparalleled depth and clarity as the go-to reference book in the field.
The first volume of ‘European Tax Law’ extensively covers topics revolving around procedural matters and the extent of judicial protection. The chapters explore:
1. The consequences of the EU free movement rights, the EU State aid prohibition, the EU Charter of Fundamental Rights
2. The general principles of EU law for national tax law, tax treaties, national (tax) procedure, State liability and relations with third States, as they appear from the case law of the Court of Justice of the EU
3. Secondary EU law in force and proposed on direct taxes (Parent-Subsidiary Directive, Tax Merger Directive, Interest and Royalties Directive, cross-border tax dispute settlement instruments, the Anti-Tax Avoidance Directive and the C(C)CTB proposal
4. The exchange of information and other administrative assistance in the assessment and recovery of taxes between the EU Member States
5. Soft Law on Harmful Tax Competition
The upcoming second volume of this book will cover harmonization of indirect taxation, energy taxation and capital duty, as well as administrative cooperation in the field of indirect taxation.
Specificaties
ISBN13:9789013133608
Taal:Engels
Bindwijze:gebonden
Aantal pagina's:1012
Uitgever:Wolters Kluwer
Druk:7
Verschijningsdatum:17-8-2018
Hoofdrubriek:Juridisch
ISSN:
Jongbloed:Belastingrecht - Europees belastingrecht
Serie:Fiscale Handboeken
Lezersrecensies
Wees de eerste die een lezersrecensie schrijft!
Geef uw waardering
Over Otto Marres
Otto Marres is advocaat bij Linklaters in Amsterdam. Voort is hij verbonden aan de Universiteit van Amsterdam als universitair docent internationaal belastingrecht en Europees belastingrecht en is hij annotator van BNB.
Als hoogleraar internationaal belastingrecht en is hij annotator van BNB.
Over Hein Vermeulen
Mr. dr. H. (Hein) Vermeulen studeerde fiscaal recht aan de Universiteit van Amsterdam en is aldaar ook gepromoveerd. Hij is thans als universitair docent verbonden aan de leerstoelgroep belastingrecht van de Universiteit van Amsterdam en als onderzoeker aan het Amsterdam Centre for Tax Law (ACTL). Zijn onderzoek richt zich op de fiscale aspecten van beleggingsinstellingen en van vastgoed.
Hein Vermeulen is voorts secretaris van de Commissie beleggingsinstellingen van de Vereniging voor belastingwetenschap, werkzaam bij het PricewaterhouseCoopers, redacteur van Vastgoed Fiscaal & Civiel en auteur van de Cursus Belastingrecht.
Inhoudsopgave
Part 1 General EU law and Taxation 1
Chapter 1 Introduction 3
Peter Wattel
Chapter 2 Constitutional Foundations: EU Tax Competences; Treaty Basis for Tax Integration; Sources and Enactment of EU Tax Law 11
Update and elaboration by Rita Szudoczky and Dennis Weber
Chapter 3 General EU Law Concepts and Tax Law 39
Peter J. Wattel
Chapter 4 The EU Charter of Fundamental Rights, General Principles of EU Law and Taxation 153
Pasquale Pistone
Chapter 5 Third States and External Tax Relations 179
Ana Paula Dourado and Peter Wattel
Part 2 Integration of Direct Taxation 217
2A Harmonization of Corporate Income Taxation 217
Chapter 6 The Parent-Subsidiary Directive 219
Update by Otto Marres
Chapter 7 The Mergers Directive 279
Update by Frederik Boulogne
Chapter 8 EU Cross-Border Tax Disputes Settlement 331
Pasquale Pistone
Chapter 9 Tax Aspects of the European Economic Interest Grouping, the European Company and the European Cooperative Society 381
Update by Frederik Boulogne, Ben Terra and Peter Wattel
Chapter 10 The Interest and Royalty Directive 399
Update by Axel Cordewener
Chapter 11 A Common (Consolidated) Corporate Tax Base (CC(C)TB) 429
Jan van de Streek
Chapter 12 The Anti-Tax-Avoidance Directive (ATAD) 485
Daniël Smit
2B Exchange of Information and Recovery Assistance 539
Chapter 13 Administrative Cooperation in the Assessment and Recovery of Direct Tax Claims 541
Update by Sigrid Hemels
2C Negative Integration of Direct Taxation 609
Chapter 14 Conceptual Background of CJEU Case Law in Direct Tax Matters 611
Peter J. Wattel
Chapter 15 Free Movement and Tax Base Integrity 649
Update by Cécile Brokelind and Peter Wattel
Chapter 16 Division of Tax Jurisdiction; Double Tax Relief Mechanisms;
Tax Treaty Issues 695
Update by Otto Marres
Chapter 17 Corporate Income Taxation 725
Update by Hein Vermeulen
Chapter 18 Cross-border Loss Relief 757
Update by Ana Paula Dourado
Chapter 19 Cross-Border Dividend Taxation 799
Update by Hein Vermeulen
Chapter 20 Exit Taxes 829
Servaas van Thiel
Chapter 21 Individual Income Taxation 851
Update by Hein Vermeulen
Chapter 22 State Aid and Direct Taxation 883
Sjoerd Douma
Chapter 23 Tax Competition and the Code of Conduct for Business Taxation 927
Martijn Nouwen and Peter J. Wattel
Chapter 1 Introduction 3
Peter Wattel
Chapter 2 Constitutional Foundations: EU Tax Competences; Treaty Basis for Tax Integration; Sources and Enactment of EU Tax Law 11
Update and elaboration by Rita Szudoczky and Dennis Weber
Chapter 3 General EU Law Concepts and Tax Law 39
Peter J. Wattel
Chapter 4 The EU Charter of Fundamental Rights, General Principles of EU Law and Taxation 153
Pasquale Pistone
Chapter 5 Third States and External Tax Relations 179
Ana Paula Dourado and Peter Wattel
Part 2 Integration of Direct Taxation 217
2A Harmonization of Corporate Income Taxation 217
Chapter 6 The Parent-Subsidiary Directive 219
Update by Otto Marres
Chapter 7 The Mergers Directive 279
Update by Frederik Boulogne
Chapter 8 EU Cross-Border Tax Disputes Settlement 331
Pasquale Pistone
Chapter 9 Tax Aspects of the European Economic Interest Grouping, the European Company and the European Cooperative Society 381
Update by Frederik Boulogne, Ben Terra and Peter Wattel
Chapter 10 The Interest and Royalty Directive 399
Update by Axel Cordewener
Chapter 11 A Common (Consolidated) Corporate Tax Base (CC(C)TB) 429
Jan van de Streek
Chapter 12 The Anti-Tax-Avoidance Directive (ATAD) 485
Daniël Smit
2B Exchange of Information and Recovery Assistance 539
Chapter 13 Administrative Cooperation in the Assessment and Recovery of Direct Tax Claims 541
Update by Sigrid Hemels
2C Negative Integration of Direct Taxation 609
Chapter 14 Conceptual Background of CJEU Case Law in Direct Tax Matters 611
Peter J. Wattel
Chapter 15 Free Movement and Tax Base Integrity 649
Update by Cécile Brokelind and Peter Wattel
Chapter 16 Division of Tax Jurisdiction; Double Tax Relief Mechanisms;
Tax Treaty Issues 695
Update by Otto Marres
Chapter 17 Corporate Income Taxation 725
Update by Hein Vermeulen
Chapter 18 Cross-border Loss Relief 757
Update by Ana Paula Dourado
Chapter 19 Cross-Border Dividend Taxation 799
Update by Hein Vermeulen
Chapter 20 Exit Taxes 829
Servaas van Thiel
Chapter 21 Individual Income Taxation 851
Update by Hein Vermeulen
Chapter 22 State Aid and Direct Taxation 883
Sjoerd Douma
Chapter 23 Tax Competition and the Code of Conduct for Business Taxation 927
Martijn Nouwen and Peter J. Wattel
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