Reference : EU Tax Law and Policy in the 21st Century
Books : Collective work published as editor or director
Law, criminology & political science : Tax law
Law, criminology & political science : European & international law
Law / European Law
EU Tax Law and Policy in the 21st Century
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Kofler, Georg mailto [Johannes Kepler University Linz > Institute for Fiscal Law, Tax Law and Policy]
Rust, Alexander mailto [Vienna University of Economics and Business > Institute for Austrian and International Tax Law]
Kluwer Law International
EUCOTAX Series on European Taxation Volume 55
Alphen aan den Rijn
The Netherlands
[en] EU Tax Law ; EU Tax Policy ; non-discrimination ; state aid rules ; tax harmonisation ; fundamental freedoms ; tax competition ; tax authority discretion
[en] Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts.
Researchers ; Professionals ; Students

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