European tax law download

It includes recent case law of the european court of justice, proposed direct tax and vat legislation, customs, state aid, developments in the netherlands, belgium and luxembourg and more. Because the contributors do not focus on a specific national tax system, introduction to european tax law. Introduction to european tax law direct taxation 4th edition. In the domain of tax consultancy etl is the market leader nationally and counts among the top 5 auditing and tax consultancy firms in. M, head of the praxity and the mazars global indirect tax group. The authors examine the impact of the equality and nondiscrimination principles on tax law and policy, with particular reference to their application in national courts and the european court of human rights. This book examines how these principles influence the tax regimes of eight european jurisdictions.

European tax law pazmany peter catholic university. Only by working together we can make sure that we deliver on the objectives of fair and efficient taxation. Masters programme in international tax law and eu tax law. Designed for students, it should be useful as well for experienced international tax specialists with little knowledge of european law, for european law specialists who are reluctant to approach the technicalities of direct taxation, and for noneuropeans who deal with europe for. Materials on international, tp and eu tax law itc leiden. Direct taxation will be beneficial to students and practitioners inside and outside of europe. This will facilitate the understanding of current issues such as where and how should income from international transactions be taxed, the problems of double taxation andtax avoidance by multinational corporations or the latest initiatives against tax havens. Then european commissioner for tax, pierre moscovici, stated that. This is a list of the maximum potential tax rates around europe for certain income brackets. Course description the european tax law course aims at providing students with an introduction to taxation in the european union, which starts from a comparison of the domestic tax laws of the member states, follows with an introduction to the principles of international tax law, and is completed with the. Jul 14, 2010 europe taxes the bejeezus out of everything. Eu law seminars, conferences and legal language courses count towards fulfilling continuing professional development cpd requirements of many bars, law societies and judicial authorities. The book offers a systematic survey of the tax implications of the ec treaty and of european integration and of the ec tax harmonization policy, a discussion of the community tax rules in force, and a discussion of the ec courts case law in tax matters. This handbook is a concise guide for those who are interested in obtaining a basic knowledge of european tax law.

Communication from the commission on tax policy in the european union priorities for the years ahead, com2001260 final. Was eu tax evasion regulation the reason for the brexit. Taxes in europe database datasets european commission. Since 2003, vat is due on any and all sales of digital goods and services to retail consumers in europe. Taxation trends in the european union european commission. The masters programme in international tax law and eu tax law provides a deep understanding of major issues of international and eu tax law. The anti tax avoidance directive european commission. The muchcriticized upload filter and link tax will soon become law in eu nations. All 43 llm programs in tax law taxation europe 2020. Tedb contains, for each individual tax, information on its legal basis, assessment base. International business law international business tax law international law and global governance european law and global risk law and technology labour law and employment relations public governance.

The antitax avoidance directive and its compatibility with. Jan 01, 2008 the increased complexity of european tax law represents a major barrier to access by all those who are experts in either taxation or european law, but are still not familiar with the legal issues arising from their combination. Eucotax series on european taxation wolters kluwer legal. Income taxes are a source of revenue for governments.

Everyday low prices and free delivery on eligible orders. Take a look at the current european tax rates below which range from 59. This 2017 edition of the tax policies in the european union survey presents an indicatorbased analysis of the performance and design of the tax systems in the eu. The european tax law course aims at providing students with an introduction to taxation in the european union, which starts from a comparison of the domestic tax laws of the member states, follows with an introduction to the principles of international tax law, and is completed with the study of the positive and negative harmonization in the european union. The academy of european law era offers training in european law to lawyers, judges, barristers, solicitors, inhouse counsel and academics. The reasons for this change include the complex determination of the tax base, obstacles in enforcing tax claims after a tax audit, and the potential infringement of european law. Communication from the commission the elimination of tax obstacles to the crossborder provision of occupational pensions, com2001214 final, and european parliament resolution, 2002 oj c 177 e, p. Klausdieter borchardt, the abc of european union law, free download via.

Vincent maessen 24, the netherlands, international and european tax law. It explores eu courts case law in direct tax matters and the unions direct tax rules in force. Crossborder tax avoidance arrangements and aggressive tax planning affect the functioning of the internal market, which prompts the european union to put anti tax avoidance measures at the top of its agenda. Apr 01, 2008 buy european tax law 5th revised edition by terra, ben j. This highly regarded textbook introduces students to the field of european tax law, shedding light on the implications of the eu treaties and secondary eu law for national and bilateral tax law.

Download en lees het boek european tax law op onze website mmark. Investment funds are now treated as taxable persons subject to tax on their germanbased income e. Administrative appeals tribunal act 1975 australia. Era academy of european law summer course on european tax law. Tax law has been taught at oxford university since the 1960s, when professor ash wheatcroft first introduced the personal tax course now called trusts and global wealth taxation onto the bcl. It will also be helpful to tax law experts who are less familiar with the problems of compatibility with european law. The masters programme international and european tax law combines courses on taxation, european law, business and politics. Eu tax law substantially impacts the domestic tax laws of the eu member states and the way in which those laws should be interpreted and. The eu does however, oversee national tax rules in some areas. Atanas atanasov, international and european tax law.

Each european country has its own tax rate, varying from 1727%. The anti tax avoidance directive contains five legallybinding antiabuse measures, which all member states should apply against common forms of aggressive tax planning. Attempts to harmonise law in europe and beyond can be dated to the signature of the berne convention for the protection of literary and artistic works on 9 september 1886. Academic year 201516 international and european tax law. Eu tax law direct taxation 2010 sample excerpt chapter 1. Although international and eu tax law is in focus, issues relating to domestic legislation will also be covered. It is essential to have high quality data and comparable. This section contains free ebooks and guides on law books, some of the resources in this section can be viewed online and some of them can be downloaded. This european value added tax vat guide was prepared by bert laman, ll. Tax policies have a major impact on businesses, the economy and ordinary citizens, and shape our public finances and public services. As a result, your product will be more expensive in some countries and cheaper in others. Eurlex offers access to eu law, caselaw by the court of justice of the european union and other public eu documents as well as the authentic electronic official journal of the eu in 24 languages. A first encounter with the ecjs body of case law in the area of direct taxa.

It will give you all the training you need to work as a legal or financial tax specialist in an international setting. It is not permitted to download or to forwarddistribute the text or part of it without. Buy european tax law 5th revised edition by terra, ben j. International and european tax law maastricht university. It creates a minimum level of protection against corporate tax avoidance throughout the eu, while ensuring a. Member states should apply these measures as from 1 january 2019. Direct taxation lang, michael, pistone, pasquale, schuch, josef, staringer, claus on. Vat law in place since 2003 requires a us business that is not tax resident in the eu a.

The european vat tax government sales tax ranges from 16% to 25%. The webpages of the tax law community at the university of oxford. Tax policies in the eu 2017 survey european commission. The ultimate guide to eu vat for digital taxes by quaderno. So you have to charge a different vat for a customer in spain, than you would for a customer in france. As we saw with gdpr, the eu s data protection legislation, european laws can.

Terra is the author of european tax law, fifth edition 0. In addition, this years edition examines and further. Sep 26, 2017 was eu tax evasion regulation the reason for the brexit referendum. The amount of tax each citizen pays is decided by their national government, along with how the collected taxes are spent. Dg taxation and customs union taxation trends in the european union 3 preface taxation is an important part of our lives. All 43 llm programs in tax law taxation europe 2020 llm. It enables comparisons based on sound indicators and pertinent criteria. This publication in three volumes aims at providing students of international, transfer pricing and eu tax law and those who practice in these areas of law, with. The taxes in europe database tedb is the european commissions online information. Eu tax alert the eu tax alert is an email newsletter to inform you of recent developments in the eu that are of interest for tax professionals. By law, taxpayers must file an income tax return annually to determine their tax obligations. It is not intended to represent the true tax burden to either the corporation or the individual in the listed country.