EU Case Law on Income Tax - Hardcover

Hardcover

ISBN 10: 907607836X ISBN 13: 9789076078366

Synopsis

"EU Case Law on Income Tax (Part 1)" contains a clear and easily accessible evaluation of the income tax decisions of the European Court of Justice (ECJ). It offers readers a succinct overview of the effects of EU law on the traditional ways in which EU Member States have taxed cross-border income flows. The author discusses how EU law can override the discriminatory tax measures and tax treaty provisions of EU Member States and assists tax practitioners in quickly grasping the EU law aspects of international tax practice.

About this title

Review

The first chapter introduces the basic features of EU law which are relevant for international tax practitioners. Subsequent chapters provide a critical case-by-case analysis of the income tax decisions of the ECJ on significant issues, such as the discriminatory taxation of permanent establishments and frontier workers. The concluding chapter considers the three questions which every tax practitioner must be aware of in order to deal with tax discrimination in the European Union: When does EU law apply to a particular international tax situation? When is a tax measure or treaty provision incompatible with EU law? On what grounds can a measure or treaty be justifiably contested?

About the Author

Prof. Servaas van Thiel teaches international tax law at the "Programme on International Legal Cooperation" of the Free University of Brussels and works for the European Union. He has presented guest lectures to academic, government and professional audiences in Europe, the United States and Asia, and has worked as an independent consultant for a variety of international organizations. He has published several books and a wide range of articles on Dutch, EU and international tax law, and was a co-editor of the IBFD's International VAT Monitor and Africa - Taxation & Investment.

Edition details

• Language: English
• ISBN 10: 907607836X
• ISBN 13: 9789076078366
• Binding: Hardcover