EU Tax Law

A Handbook
Erscheinungsjahr 2022
ISBN: 978-1-5099-6474-1
Verlag: Hart Publishing

Buch, Englisch, 800 Seiten, Hardback, Format (B × H): 174 mm x 248 mm, Gewicht: 1513 g

This book analyses the tax law of the European Union, which has developed in the space between the national legal orders of the Member States on the one hand and the international regime (particularly the influences of the OECD, including BEPS) on the other. In that framework, the author considers the whole body of the tax law of the European Union: the general principles applicable to both direct and indirect taxation, the principle of equality and its more specific expressions on the basic freedoms and the prohibition of state aid, the principles of neutrality and ability to pay, taxpayers' fundamental rights, the justifications of infringements, including the fight against tax avoidance, secondary legislation in the area of direct taxes and details of the Union's VAT law and excise taxes.

Autoren/Hrsg.

Kokott, Juliane

Fachgebiete

• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht

Inhaltsverzeichnis

Part 1

1. Overview of the Sources of EU Tax Law

2. General Principles of EU Tax Law

3. The Principle of Equality as Foundation of Tax Law

4. Taxpayers' Fundamental Rights

5. Justification of Infringements

Part 2

6. Direct Taxation

7. Indirect Taxation

8. EU Taxes
Part 3

9. Administrative Implementation

10. Judicial Implementation and Legal Protection

Part 4

11. Summary
Index

Über Autor(innen)

Kokott, Juliane
Juliane Kokott holds the office of Advocate General at the Court of Justice of the European Union, Luxembourg. Since October 2003, she has been responsible for over 1400 cases and has delivered more than 570 Opinions, including some 160 on taxation. The latter cases concerned issues of direct and indirect taxation, in particular VAT, as well as State aid and internal market issues.

Prior to joining the Court of Justice, Ms Kokott was Professor at the Universities of Augsburg, Heidelberg, Düsseldorf, and St Gallen. She was also Visiting Professor at the University of California, Berkeley, USA. Ms Kokott is a graduate of the University of Bonn, Germany, the American University, Washington DC, USA, the University of Heidelberg, Germany, and Harvard Law School, USA. She is the author and co-author of a number of publications in European law, public international law, and international and European tax law (e.g. Tax Law of the European Union (2022)).

In addition, Ms Kokott has actively initiated and organised several high-level conferences and symposia. She is also Founder and Co-Chair of the Committee of International Tax Law (Taxpayers' Rights; Nexus; Enforcement of International Tax Law) of the International Law Association.

Juliane Kokott holds the office of Advocate General at the Court of Justice of the European Union, Luxembourg.