CiNii Books - Research handbook on European Union taxation law

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. Contributors include: N. Bammens, G. Bizioli, L. Cerioni, I. De Troyer, A.P. Dourado, M. Gammie, W. Haslehner, M. Helminen, S. Hemels, C.A. Herbain, J. Hey, R. Ismer, S. Kargitta, G. Kofler, M. Lamensch, R. Luja, R. Lyal, A. Maitrot de la Motte, C.H.J.I. Panayi, K. Perrou, S. Piotrowski, A. Pirlot, E. Reimer, R. Seer, D. Smit, K. Spies, R. Szudoczky, E. Traversa, F. Vanistendael

Table of Contents

Contents: Foreword Koen Lenaerts 1 Introduction to Research Handbook on European Union Taxation Law 1 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 11 Georg Kofler 3 Equality, ability to pay and neutrality 51 Gianluigi Bizioli and Ekkehart Reimer 4 Territoriality, abuse and coherence 75 Edoardo Traversa 5 The relationship between primary, secondary and national law 93 Rita Szudoczky 6 The relationship between EU and international tax law 119 Christiana HJI Panayi 7 The functioning of fundamental freedoms and tax neutrality in the internal market 142 Frans Vanistendael PART II FREE MOVEMENT AND TAXATION 8 Free movement of citizens and family taxation 163 Niels Bammens 9 Taxation of business in the EU: General issues 178 Alexandre Maitrot de la Motte 10 Taxation of business in the EU: Special problems of crossborder losses and exit taxation 194 Johanna Hey 11 Taxation of passive income 224 Marjaana Helminen 12 Charitable organizations 248 Sigrid Hemels PART III TAX HARMONISATION IN THE EU 13 Corporate tax harmonisation - Stage I: The struggle for progress 270 Malcolm Gammie 14 Corporate tax harmonisation - Stage II: Coordination to fight tax avoidance and harmful tax competition 294 Luca Cerioni 15 Origin and merits of EU value added tax: A critical appraisal 320 Charlene A. Herbain 16 Key policy issues for the future of the EU VAT system 340 Marie Lamensch 17 Exploring the impact of EU law on energy and environmental taxation 359 Alice Pirlot PART IV TAX COMPETITION AND EU LAW 18 Aggressive tax planning and harmful tax competition 390 Ana Paula Dourado 19 State aid, tax integration and state sovereignty 410 Richard Lyal 20 Transfer pricing rules and State aid law 430 Werner Haslehner 21 Relationship of fiscal State aid and the fundamental freedoms 450 Roland Ismer and Sophia Piotrowski PART V ADMINISTRATIVE COOPERATION AND TAX PROCEDURE 22 Administrative cooperation and recovery of taxes 474 Ilse De Troyer 23 Exchange of information and cooperation in direct taxation 489 Roman Seer and Sascha Kargitta 24 Fundamental rights in EU tax law 511 Katerina Perrou 25 Dispute resolution and taxpayer participation 541 Katerina Perrou PART VI THE EXTERNAL DIMENSION OF EU TAX LAW 26 The external dimension of the fundamental freedoms and taxation 563 Karoline Spies 27 The tax dimension of EU trade and investment agreements: Conflicting perspectives 592 Raymond Luja 28 Company taxation aspects of investment liberalization provisions under EU Association Agreements 611 Daniel Smit Index 632

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Research handbook on European Union taxation law

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