This handbook is a concise guide for all those who aim at obtaining a basic knowledge of European tax law. Designed for students, it should also be useful for experienced international tax specialists with little knowledge of European law, European law specialists who are reluctant to approach the technicalities of direct taxation and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. This book should also help academics without a legal background to approach the technical issues raised by European Union tax law. This edition contains selected relevant information available as of 30 June 2022. It retains all of the features and tools contained in the previous editions (including the final charts, which our readers very much appreciate). In this edition we have also included a list of relevant documents and a selection of reference textbooks on European tax law in five languages, which we found of potential interest to our readers.

Arbitration has been promoted as the future of tax dispute resolution in recent years in line with the increase in complexity of international tax law. This authoritative book presents existing legal rules on the matter, provides a review of the arguments in favour of tax arbitration, discusses the practical and legal challenges for its wide-spread adoption and compatibility with existing domestic and international norms. It also answers key questions for the practical implementation of a modern tax arbitration system. Key Features: Comprehensive analysis of the existing tax treaty framework and their application to MAP and arbitration Up-to-date guidance on the best practices in alternative dispute resolution to ensure effective and efficient dispute resolution Original insights from dispute resolution mechanisms found in non-tax areas such as trade and investment law In-depth discussion of primary and secondary EU law rules on tax dispute resolution, including implications of EU general principles, fundamental rights and internal market rules Identifying some of the new issues in tax arbitration and offering views on how to tackle them in the most appropriate way, this book will be a key resource for tax law practitioners looking for the latest insights on how to navigate the legal framework for alternative tax dispute resolution. Students and academics focusing on commercial and tax law will also benefit from this detailed guide.

This book provides a concise, practical guide to the European Union's Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD's five specific anti-avoidance rules, its chapters explain the background of those rules, the directive's interactions with relevant jurisprudence, and the challenges posed to the ATAD's interpretation and implementation in domestic law. Key features include: critical, article-by-article analysis of the ATAD contextual information on the legislative environment in which the ATAD operates, embedding it in the wider landscape of CJEU jurisprudence insights into the day-to-day application of the ATAD rules in practice contributions from leading academics and practitioners in the field of tax law examples of the challenges to the interpretation and implementation of ATAD, taken from a range of EU Member States. European and international tax advisors, along with policy makers in the field of tax law, will find this book to be a comprehensive yet accessible guide to the ATAD and its correct application. Those who carry out research in European tax law can also benefit from this book's critical approach to the ATAD and the questions that surround anti-tax avoidance legislation in the European Union. Contributors include: D. Gutmann, W. Haslehner, R. Ismer, B. Kuzniacki, K. Pantazatou, L. Parada, I. Richelle, A. Rust, P. Schwarz, K. Spies, B. van Raaij, F. Vanistendael

The European Commission's communication of December 2010 outlining persistent double taxation problems in the EU has at last generated widespread discussion on how to finally resolve this apparently intractable matter. Despite the conclusion of tax treaties and despite the enactment of several directives, double taxation continues to occur within the EU, causing severe obstacles for cross-border trade, for the provision of services and capital, and for the free movement of persons. Extending ten contributions presented at a conference in April 2010 at the University of Luxembourg, this book represents the expert analysis and considered recommendations of twelve outstanding scholars of European taxation. Among the elements covered are the following: * the reasons for the existence (and persistence) of juridical and economic double * taxation; * double burdens in criminal law; * constitutional limits for double taxation; * the Lisbon Treaty's abolition of Article 293 EC, which had required Member States * to conclude tax treaties in order to abolish double taxation; * whether double taxation can be avoided by the application of the four freedoms; * prospects for an EU-wide multilateral tax treaty; * the proposed Common Consolidated Corporate Tax Base; and * use of arbitration clauses in tax treaties. With the discussion now vitally reinforced by the Commission's study, this timely book makes a strong contribution to expediting a viable solution to the problem of double taxation in the EU. It will be warmly welcomed by lawyers, officials, and other professionals working in the field of European taxation policy and practice. Preface and Acknowledgment Chapter 1 Double Taxation Alexander Rust Chapter 2 Economic Double Taxation as an Obstacle to Cross-Border Investments Olivier Remacle & Samantha Nonnenkamp Chapter 3 Double Jeopardy in Criminal Law: Conflicts of Competence and Possible Solutions Stefan Braum Chapter 4 Double Burdens within the European Union: Solutions in other Areas of Law: Constitutional Law Hanno Kube Chapter 5 Double Tax Agreements: Between EU Law and Public International Law Herwig Hofmann Chapter 6 The Abolition of Article 293 EC: Comments on Hofmann's Analysis Ekkehart Reimer Chapter 7 Double Taxation and European Law: Analysis of the Jurisprudence Georg Kofler Chapter 8 How European Law Could Solve Double Taxation Alexander Rust Chapter 9 Passing the Buck Around: Who Is Responsible for Double Taxation?-Comments on Profs. Kofler and Rust's Analysis Peter J. Wattel Chapter 10 Avoiding a Double Burden within the European Union: Comments on Kofler and Rust's Analysis Servaas van Thiel Chapter 11 Double Taxation: Selected Issues of Compatibility with European Law, Multilateral Tax Treaties and CCCTB Pasquale Pistone Chapter 12 MAP and Arbitration as Remedies for Double Burdens: Evolutionary Law-Making through Procedural Rather Than Substantive Rules? Roland Ismer Index