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.
General
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